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1 result for “disallowance”+ Section 47clear

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Section 43

COMMISSIONER OF CENTRAL EXCISE, MYSORE vs. M/S. TVS MOTORS COMPANY LTD

C.A. No.-005155-005156 - 2007Supreme Court15 Dec 2015
Section 4Section 4(3)(d)

47 of 2004 dated 19.07.2004 and 44/2005 dated 04.05.2005. The above said Order-in-Original's included PDI charges and free ASS charges in the assessable value. The reason for doing so by the Adjudicating Authority was Circular No. 643/34/2002 dated 01.07.2002 wherein it has clarified the same to be included in the assessable value. The assessee filed an appeal