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<h1>Supreme Court affirms Tribunal's decision on case classification under International Auto Ltd. judgment</h1> The Supreme Court dismissed the appeal, affirming the Tribunal's decision that the case falls under the judgment in International Auto Ltd., rather than ... Duty demand - Valuation - addition of ‘Assistance Material’ - Tribunal relied upon International Auto Limited v. Commnr. of Central Excise, Bihar, reported in [2005 (3) TMI 132 - SUPREME COURT OF INDIA] - Held that:- After going through the facts of this case in detail we agree with the conclusion of the Tribunal that the case is covered by the judgment of this Court in International Auto Ltd. Thus, we do not find any merit in this appeal. - Decided against Revenue. The Supreme Court dismissed the appeal, agreeing with the Tribunal's decision that the case is covered by the judgment in International Auto Ltd. The appeal was based on the argument that the case should be covered by the judgment in Burn Standard Company Ltd. and Anr.
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