CNG Valuation Must Include Service Charges for Duty Payment u/s 4(1)(a) of Central Excise Act.

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....Valuation - CNG - inclusion of services charges paid to private parties (PP) in the transaction valuation - whether price charged for sale of CNG to OMCs can be considered as transaction value for the purpose of payment of duty under Section 4(1)(a) of CEA - Held Yes - AT....