LCC Value Exclusion: LCC sold separately from EPABX system not included in central excise valuation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - inclusion of bought-out item - The LCC is not fitted into the EPABX system at the time of clearance, but the same is supplied separately from their trading unit situated within separately demarcated premises - value not be included - AT....