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Valuation of Set-Top Boxes Includes Remote Controls, Smart Cards, Software under Sec 4(1)(b) & Rule 6 for Excise Duty.

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....Valuation of goods - s.4(1)(b) of CEA, 1944 - Rule 6 of Valuation Rules, 2000 - value of remote control, smart card and software in the value of STB are includible - AT....

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