https://www.taxtmi.com/caselaws?id=72416 The Tribunal ruled in favor of the appellants in the case concerning the valuation of excisable goods under section 4 of the Central Excises & Salt Act, 1944. The Tribunal held that duty should be levied on the prices of the manufacturer to the brand owner, rejecting the Department's argument for a special tie-up assessment under section 4(1)(b). Citing a Supreme Court decision, the Tribunal emphasized that the actual price of goods sold by the manufacturer to the brand owner determines the value for excise duty purposes. As a result, all appeals were allowed in favor of the appellants. en-us Tue, 02 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 13:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72416 The Tribunal ruled in favor of the appellants in the case concerning the valuation of excisable goods under section 4 of the Central Excises & Salt Act, 1944. The Tribunal held that duty should be levied on the prices of the manufacturer to the brand owner, rejecting the Department's argument for a special tie-up assessment under section 4(1)(b). Citing a Supreme Court decision, the Tribunal emphasized that the actual price of goods sold by the manufacturer to the brand owner determines the value for excise duty purposes. As a result, all appeals were allowed in favor of the appellants. Case-Laws Central Excise Tue, 02 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72416