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Central Excise - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

As per Section 4(3)(d) of the Central Excise Act, 1944 the PDI ...


PDI and after-sales service charges included in transaction value u/s 4(3)(d) if imposed on buyer.

September 11, 2012

Case Laws     Central Excise     HC

As per Section 4(3)(d) of the Central Excise Act, 1944 the PDI and free after sales services charges can be included in the transaction value only when they are charged by the assessee to the buyer - - HC

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