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Central Excise - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

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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