https://www.taxtmi.com/caselaws?id=83655 Where goods are already fully exempt under a valid exemption notification, the question of including royalty paid to a foreign collaborator in assessable value does not arise for determination. The article explains that the goods in issue had been treated as maleic resins covered by Notification No. 157/81 and entitled to total exemption, so the filing of price lists after the notification did not change their exempt character. On that basis, ancillary valuation issues were treated as unnecessary to examine, and the revenue appeal was left without a basis for interference. en-us Mon, 07 Nov 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83655 Where goods are already fully exempt under a valid exemption notification, the question of including royalty paid to a foreign collaborator in assessable value does not arise for determination. The article explains that the goods in issue had been treated as maleic resins covered by Notification No. 157/81 and entitled to total exemption, so the filing of price lists after the notification did not change their exempt character. On that basis, ancillary valuation issues were treated as unnecessary to examine, and the revenue appeal was left without a basis for interference. Case-Laws Central Excise Mon, 07 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83655