Assessable / Transaction Value – inclusion of Cost of Pre ...
Court Rules PDI and Free After-Sales Costs Excluded from Tax Value; Circulars Deemed Unlawful u/s 4(3)(d.
February 2, 2013
Case Laws Central Excise HC
Assessable / Transaction Value – inclusion of Cost of Pre Delivery Inspection (PDI) and Free after sales services - circulars, is contrary to Section 4(3)(d), liable to be quashed and set aside - HC
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