https://www.taxtmi.com/caselaws?id=83655 Full exemption for maleic resins under the applicable exemption notification rendered valuation of royalty paid to a foreign collaborator immaterial. Once the goods were wholly exempt, no assessable value required determination, and the subsequent filing of price lists did not affect that position. Consequently, the question whether royalty charges formed part of assessable value did not survive, and the revenue appeal failed. 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 Full exemption for maleic resins under the applicable exemption notification rendered valuation of royalty paid to a foreign collaborator immaterial. Once the goods were wholly exempt, no assessable value required determination, and the subsequent filing of price lists did not affect that position. Consequently, the question whether royalty charges formed part of assessable value did not survive, and the revenue appeal failed. Case-Laws Central Excise Mon, 07 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83655