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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Inclusion of Profit Margin in Oxygen Value Upheld Under Central Excises Act</h1> The Government upheld the inclusion of a profit margin in the assessable value of oxygen under the Central Excises and Salt Act, 1944. The decision was ... Valuation - Margin of profit includible even when goods are captively consumed The Government examined a case regarding assessable value of oxygen under Central Excises and Salt Act, 1944. Petitioners disputed adding profit margin to cost, claiming loss. Government found cost of production and notional profit appropriate for valuation. Citing A.K. Roy v. M/s Voltas Ltd., profit margin inclusion deemed reasonable. Revision application rejected.

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