Levy of central excise duty

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Hello Sir,

I have a question regarding levy of central exicse duty.

Can party charge Excise duty on material handling charges?

 

Thanks

JATIN PANERIA

Replies (2)

Input Handling Costs or Material handling Costs (ie., Pre-manufacturing Costs) are to be included in the Assessable Value for levying Excise Duty. This view is supported by Supreme Court in Mysore Rolling Mill (P) Ltd 28 ELT 50.

Sir, Thank you so much for your reply.


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