https://www.taxtmi.com/caselaws?id=76087 The Tribunal held that the appellant's duty liability should be discharged based on the tariff value fixed by the government under Section 3(2) of the Central Excise Act, 1944. It clarified that the provisions of Section 4 on transaction value do not apply when tariff values are set by the government. The Tribunal emphasized that the government's power to fix tariff values precludes the application of transaction value provisions. Consequently, the Tribunal set aside the impugned order and allowed the appeal with consequential relief, highlighting the importance of adhering to government-fixed tariff values for duty discharge. en-us Fri, 22 May 2009 00:00:00 +0530 Tue, 08 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76087 The Tribunal held that the appellant's duty liability should be discharged based on the tariff value fixed by the government under Section 3(2) of the Central Excise Act, 1944. It clarified that the provisions of Section 4 on transaction value do not apply when tariff values are set by the government. The Tribunal emphasized that the government's power to fix tariff values precludes the application of transaction value provisions. Consequently, the Tribunal set aside the impugned order and allowed the appeal with consequential relief, highlighting the importance of adhering to government-fixed tariff values for duty discharge. Case-Laws Central Excise Fri, 22 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76087