Appellate Tribunal rules bindis not part of soap valuation, relief for manufacturers

The Appellate Tribunal CEGAT ruled in favor of the soap manufacturer appellants in a dispute over the valuation of 'Breeze' brand soaps manufactured for Hindustan Lever Limited. The Tribunal held that the price of bindis supplied with the soaps should not be included in the assessable value of the soaps due to the lack of connection between the bindis and the soap's price as per the contract. The appeal was allowed, providing relief to the appellants.

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The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, a soap manufacturer, in a dispute regarding the valuation of 'Breeze' brand soaps manufactured on contract for Hindustan Lever Limited. The Tribunal found that the price of bindis supplied along with the soaps should not be added to the assessable value of the soaps. The decision was based on the lack of connection between the bindis and the soap's price under the contract. The appeal was allowed, granting relief to the appellants.

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