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<h1>Supreme Court Upholds Tax Exemption for Edible Spert</h1> <h3>COLLECTOR OF CENTRAL EXCISE, PUNE Versus WANDER LTD.</h3> The Supreme Court upheld the Tribunal's decision confirming the tax exemption for the commodity Spert as an edible preparation. The appeal was dismissed, ... Valuation (Central Excise) - Exempted goods - Held that:- commodity - Spert in question itself was exempted from tax. Therefore, the question of valuation would not arise - In this light it is unnecessary to examine correctness of the decision of the Tribunal - Decided against Revenue. The Supreme Court upheld the Tribunal's decision based on a previous judgment exempting the commodity Spert from tax. A subsequent decision confirmed Spert as an edible preparation, supporting the tax exemption. The appeal was dismissed as long as the commodity remained tax-exempt.