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        Central Excise

        Central Excise - Valuation - Acceptance of Security deposits - Whether it constitutes additional interest under rule 5 of Central Excise (Valuation) Rules, 1975 - Regarding

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        Acceptance of security deposits addressed as a valuation issue under rule five; board reiterates prior instructions and directs field formations. The Board reiterates prior instructions from Circular No. 6/86-CX.1 concerning whether acceptance of security deposits constitutes additional interest under the Valuation Rules and directs that these instructions be brought to the notice of field formations for action.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Acceptance of security deposits addressed as a valuation issue under rule five; board reiterates prior instructions and directs field formations.

                                The Board reiterates prior instructions from Circular No. 6/86-CX.1 concerning whether acceptance of security deposits constitutes additional interest under the Valuation Rules and directs that these instructions be brought to the notice of field formations for action.


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