https://www.taxtmi.com/caselaws?id=81706 The Appellate Tribunal CEGAT, New Delhi, ruled on the allowability of deductions claimed by the appellants related to expenses in a soap manufacturing agreement. The Collector disallowed some deductions but allowed others. The Tribunal upheld the Collector's decision to exclude handling expenses and remuneration to agents from the assessable value. It directed the Collector to determine the necessity of special secondary packing for goods' sale condition and allowed a discount for damages. The Tribunal also permitted the turnover tax deduction, aligning with Supreme Court precedent. The decision clarified the inclusion/exclusion of costs in excise duty calculations, dismissing the department's appeal and modifying in favor of the appellants. en-us Fri, 27 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 13:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81706 The Appellate Tribunal CEGAT, New Delhi, ruled on the allowability of deductions claimed by the appellants related to expenses in a soap manufacturing agreement. The Collector disallowed some deductions but allowed others. The Tribunal upheld the Collector's decision to exclude handling expenses and remuneration to agents from the assessable value. It directed the Collector to determine the necessity of special secondary packing for goods' sale condition and allowed a discount for damages. The Tribunal also permitted the turnover tax deduction, aligning with Supreme Court precedent. The decision clarified the inclusion/exclusion of costs in excise duty calculations, dismissing the department's appeal and modifying in favor of the appellants. Case-Laws Central Excise Fri, 27 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81706