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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>Delhi High Court Excludes Regulators from Assessable Value for Excise Duty, Allowing Refund</h1> The High Court of Delhi ruled to exclude regulators from the assessable value for excise duty on electric fans, leading to a refund of excess excise duty ... Valuation - Cost of regulator not includible in the assessable value of fans The High Court of Delhi quashed an order related to the inclusion of regulators in electric fans for excise duty purposes. The court directed the exclusion of regulators from the assessable value and ordered a refund of excess excise duty collected. Case citation: 1984 (2) TMI 96 - HIGH COURT OF DELHI AT NEW DELHI.

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