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<h1>Appellate tribunal rules against inclusion of additional expenses in ceramic tile manufacturer's duty calculation.</h1> The appellate tribunal in New Delhi overturned the Additional Collector of Central Excise, Faridabad's order, ruling that amounts collected by a ceramic ... Valuation The appellate tribunal in New Delhi overturned an order from the Additional Collector of Central Excise, Faridabad, which demanded duty on amounts collected by a ceramic tile manufacturer for printed tiles and other expenses. The tribunal ruled that the collected amounts from dealers for printed tiles, hiring stalls, and joint advertisement costs should not be included in the assessable value for duty calculation. The appeal was allowed.
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