Notional Cost Of Maruti’s Free Designs Supplied To Vendors Not Dutiable Under Central Excise: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has said that notional value of Maruti’s free designs provided to distributors not dutiable underneath Central Excise. The Bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) was addressing the difficulty whether or not the notional value of drawings…