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Central Excise - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Valuation - the buyers’ premises can never be the place of ...

Central Excise

July 2, 2019

Valuation - the buyers’ premises can never be the place of removal - the freight from the factory/depot/consignment agent up to the buyers’ premises cannot be included in the assessable value, even if the goods are sold or delivered at the buyer’s premises.

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