Valuation deductions for camera wholesale price upheld where prior Tribunal ruling in the assessee's own case was followed.

Deductions from the wholesale price for instruction manuals, soft cases, freight, insurance and excise duty were treated as allowable in the valuation of photographic cameras because the Tribunal followed its earlier decision in the assessee's own case. The remand order directing fresh working out of the deductions was held unsustainable and was set aside, with relief granted to the assessee.

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Issues: Whether the claimed deductions from the wholesale price towards instruction manuals, soft cases, freight and insurance, and excise duty were allowable in valuation of the photographic cameras.

Analysis: The disputed deductions were covered by an earlier Tribunal decision in the appellant's own case, and the same view was followed. The remand order directing working out of deductions was therefore not sustainable.

Conclusion: The appeal was allowed and the impugned order was set aside, in favour of the assessee.

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