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of <h1>Manufacturer's Cutting Charges Exempt from Excise Duty: Appellate Tribunal Decision</h1> <h3>ATMA TUBE PRODUCTS LTD. Versus COMMISSIONER OF C. EX., CHANDIGARH</h3> ATMA TUBE PRODUCTS LTD. Versus COMMISSIONER OF C. EX., CHANDIGARH - 2001 (134) E.L.T. 93 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi ruled that cutting charges realized by a manufacturer are not liable to excise duty. The Tribunal set aside the demand for duty and penalty imposed on the manufacturer. The decision was based on the principle that post-clearance expenses should not be added to the value of goods for excise duty assessment.
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