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Central Excise - Highlights / Catch Notes

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Valuation - Receipt of additional consideration - Duty amount of ...

Central Excise

January 6, 2020

Valuation - Receipt of additional consideration - Duty amount of ₹ 5.92 Crores paid by the buyer towards import duty has effected the sale value of goods -subsequent denial of benefit of EPCG Scheme to the buyer - matter remanded back in view of provisions of transaction value u/s 4

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