C.Ex. - Valuation - Computation of assessable value of drilling rigs

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....i Subject : C.Ex. - Valuation - Computation of assessable value of drilling rigs. Doubts have been expressed as to whether in the assessable value of the truck chassis mounted-drilling-rigs, cost of truck chassis is to be included or not. It has come to the notice that divergent practices are being followed in different Collectorates. 2. The matter has been examined by the Board. It was n....