https://www.taxtmi.com/caselaws?id=85598 The Appellate Tribunal CEGAT, New Delhi held that the duty drawback amount received by M/s. Universal Wires and Industries should not be included in the assessable value of the wires and cables they manufactured and supplied. The Tribunal found that the duty drawback scheme was separate from the contract price for the electric wires and was not considered additional consideration flowing from the buyer to the assessee. Therefore, the appeal was allowed in favor of M/s. Universal Wires and Industries, Patna. en-us Wed, 27 Mar 1996 00:00:00 +0530 Sat, 06 Aug 2011 11:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85598 The Appellate Tribunal CEGAT, New Delhi held that the duty drawback amount received by M/s. Universal Wires and Industries should not be included in the assessable value of the wires and cables they manufactured and supplied. The Tribunal found that the duty drawback scheme was separate from the contract price for the electric wires and was not considered additional consideration flowing from the buyer to the assessee. Therefore, the appeal was allowed in favor of M/s. Universal Wires and Industries, Patna. Case-Laws Central Excise Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85598