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Excise Duty | Only Amortized Value of Tools and Dies Can Be Added to Auto Parts’ Assessable Value: CESTAT Delhi

24 Sept 2026 · 3d agoBy CA Sandeep KanoiSource: TaxGuru

CESTAT Delhi remands excise valuation to include amortized, not total, value of tools and dies; captive exemption and limitation pleas rejected. The post Only Amortized Value of Tools and Dies Can Be Added to Auto Parts’ Assessable Value: CESTAT Delhi appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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