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Central Excise - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Valuation - ball or roller bearing - related party transaction - ...

Central Excise

September 3, 2020

Valuation - ball or roller bearing - related party transaction - rejection of declared value - The mere fact that the entire production of M/S SKFTIL is sold through M/s SKFIL is not sufficient to make them related parties. There has to be positive evidence of them having interest in the business of each other - AT

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