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of <h1>Visa Card Costs to Be Included in Cabinet Assessable Value for Excise Duty, Says CBEC Circular.</h1> The circular addresses whether the cost of visa cards, visa files, and folders, which are purchased externally and invoiced separately, should be included in the assessable value of filing cabinets, visadex cabinets, and storewells. The Central Board of Excise & Customs concludes that these items, being essential parts of the cabinets, should be included in the assessable value for excise duty purposes. This is based on their integral role and classification as parts under the Central Excise Tariff Act, 1985. The circular instructs field formations to incorporate these costs when determining the value of the cabinets for duty assessments.
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