CEGAT rules on valuation of clearances under notification No. 175/86-C.E. as per Section 4 of CESA

The Appellate Tribunal CEGAT, New Delhi held that the value of clearances under notification No. 175/86-C.E. should be calculated as per Section 4 of the CESA, dismissing the appeal.

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The Appellate Tribunal CEGAT, New Delhi considered whether the value of clearances under notification No. 175/86-C.E. should be calculated as per Section 4 of the CESA or through a notification like No. 245/83-C.E. The Tribunal upheld that the value should be determined under Section 4 of the Act, dismissing the appeal. (1997 (2) TMI 266 - CEGAT, New Delhi)

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