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        Central Excise

        2005 (2) TMI 320 - AT - Central Excise

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        Tribunal affirms Rs. 48 per box assessable value for polyester sewing thread sales, rejecting Rs. 60 proposal. The Tribunal upheld the Commissioner (Appeals)'s decision that the assessable value for sales of polyester sewing thread should be Rs. 48 per box, ...
                        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.

                              Tribunal affirms Rs. 48 per box assessable value for polyester sewing thread sales, rejecting Rs. 60 proposal.

                              The Tribunal upheld the Commissioner (Appeals)'s decision that the assessable value for sales of polyester sewing thread should be Rs. 48 per box, rejecting the Department's proposal of Rs. 60 per box.


                              The case involved manufacturers of polyester sewing thread selling goods through M/s. Golden Threads at Rs. 48 per box. The Department proposed Rs. 60 per box as assessable value. The Tribunal upheld the Commissioner (Appeals)'s decision that assessable value for all sales, including to M/s. Golden Threads, should be Rs. 48 per box. The appeal was rejected.
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