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        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.

        <h1>Tribunal excludes post-delivery charges from ice-cream value. Remand for more evidence. Appeal directions issued.</h1> The tribunal held that post-delivery charges should not be included in the assessable value of ice-cream. The case was remanded for further consideration ... Valuation The appeal involved the valuation of ice-cream with disputed forwarding charges. The appellant claimed the charges included permissible deductions for aftersales service, transportation, and packing. The tribunal disagreed with the lower authority's findings, stating that post-delivery charges should not be part of the assessable value. The matter was remanded for further consideration with proper evidence. The appeal was disposed of with directions for a fresh decision.

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