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Central Excise - Highlights / Catch Notes

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Valuation - inclusion of packing and forwarding charges - The ...

Central Excise

April 25, 2019

Valuation - inclusion of packing and forwarding charges - The goods are otherwise marketable without packing and the same is done only at the request of the customers. The activity being a post manufacturing activity, the value of such packing material is not includible in the assessable value.

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