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of <h1>Exclusion of 'Dharmada' from assessable value under Central Excises & Salt Act</h1> The ITAT New Delhi held that 'Dharmada' should not be included in assessable value under Section 4 of the Central Excises & Salt Act, 1944. The ... - The Appellate Tribunal ITAT NEW DELHI ruled that 'Dharmada' charged by assessees should not be included in assessable value under Section 4 of the Central Excises & Salt Act, 1944. The appeals of the Collector were dismissed based on the earlier judgment of the Tribunal in the case of M/s. Mohan & Co. Cross objections were also dismissed as not maintainable.
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