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of <h1>CEGAT Rules Buyer's Profit Margin Excluded from Assessable Value under Central Excise Valuation Rules</h1> The Appellate Tribunal CEGAT, New Delhi ruled that the margin of profit of the buyer cannot be included in the assessable value under Rule 6(b)(ii) of the ... Valuation - Captive consumption The Appellate Tribunal CEGAT, New Delhi ruled in the case where the appellant, engaged in manufacturing various goods, filed a price list under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975. The Assistant Collector approved the price list with a 10% margin of profit on raw materials. The Tribunal held that the margin of profit of the buyer cannot be included in the assessable value, setting aside the order and allowing the appeal. (1998 (1) TMI 153 - CEGAT, New Delhi)
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