1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Appellate tribunal overturns duty demand and penalty for including expenses in assessable value. Ex-factory price basis upheld.</h1> The Mumbai appellate tribunal allowed the appeal, overturning the duty demand and penalty imposed on the appellants for including expenses by consignment ... Valuation The appellate tribunal in Mumbai allowed the appeal against duty demand and penalty imposed on the appellants for including expenses incurred by consignment agents in the assessable value of excisable goods. The tribunal disagreed with the Commissioner's conclusion, citing the Supreme Court's decision that the ex-factory price should be considered as the basis of value when ascertainable, even for goods sold from depots. The tribunal set aside the order and allowed the appeal.