https://www.taxtmi.com/caselaws?id=85243 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Collector in a dispute over the interpretation of the term "value" in a notification for exemption under the Central Excises & Salt Act, 1944. The Tribunal held that the term "value" should align with the definition in Section 4 of the Act, excluding tax, octroi, and transportation costs. Consequently, the Tribunal set aside the Collector (Appeals) decision and upheld the Assistant Collector's ruling, clarifying that these additional costs should not be included in determining the value for the exemption. en-us Mon, 06 May 1996 00:00:00 +0530 Wed, 03 Aug 2011 16:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85243 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Collector in a dispute over the interpretation of the term "value" in a notification for exemption under the Central Excises & Salt Act, 1944. The Tribunal held that the term "value" should align with the definition in Section 4 of the Act, excluding tax, octroi, and transportation costs. Consequently, the Tribunal set aside the Collector (Appeals) decision and upheld the Assistant Collector's ruling, clarifying that these additional costs should not be included in determining the value for the exemption. Case-Laws Central Excise Mon, 06 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85243