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    <title>Removal of material under warranty period</title>
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    <description>Removal of additional material supplied free during machine warranty is liable to excise duty; valuation is to be made under the valuation rules with the assessed value fixed above cost under rule 11, and such transfers are to be treated as captive consumption for excise purposes.</description>
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      <title>Removal of material under warranty period</title>
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      <description>Removal of additional material supplied free during machine warranty is liable to excise duty; valuation is to be made under the valuation rules with the assessed value fixed above cost under rule 11, and such transfers are to be treated as captive consumption for excise purposes.</description>
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      <law>Central Excise</law>
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