CEGAT: Charity not part of assessable value for excise duty

The Appellate Tribunal CEGAT, New Delhi allowed the appellant's appeal, holding that one percent collected as charity should not be included in the assessable value for excise duty, as it was not considered part of the price. The impugned orders were set aside.

---

---

The Appellate Tribunal CEGAT, New Delhi held that one percent collected as charity should not be added to the assessable value for excise duty. The appellant's appeal was allowed as the one percent charity collection was not considered part of the price. The impugned orders were set aside.

---