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    <title>Excise duty - free of cost goods</title>
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    <description>Cost of materials supplied free of cost used in the manufacture of excisable goods must be included in the assessable value for valuation and payment of excise duty, because free-of-cost inputs that form part of the manufacturing process are treated as value added to the finished excisable goods.</description>
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      <law>Central Excise</law>
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