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of <h1>Appellate Tribunal: Valuation cannot mix profits between products. Decision overturned.</h1> <h3>TAMILNADU NEWSPRINT & PAPERS LTD. Versus COMMISSIONER OF C. EX., TRICHY</h3> The Chennai appellate tribunal held that adding profit from one product to another for valuation is not legally permissible. The tribunal overturned the ... Valuation - Addition of profit The appellate tribunal in Chennai ruled that adding profit earned on one product to another product for valuation is not legally permissible. The authorities had added 31.42% profit to the value of paper core, but the tribunal accepted the appellant's argument that this was not supported by law. The impugned order was set aside, and the appeal was allowed.
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