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of <h1>Photocopy Machine Makers Evade Excise Duty by Excluding Ad Costs and Toner Value; Authorities to Investigate and Recover.</h1> The Central Board of Excise & Customs has identified that some photocopying machine manufacturers are evading excise duty by excluding advertising charges, after-sales service, and warranty service charges from the assessable value of their products. Additionally, the value of toner, an essential component supplied with the machines, is not being included in the assessable value for duty calculation. The Board has instructed relevant authorities to investigate these practices within their jurisdiction and to recover any owed differential amounts from the manufacturers involved.
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