https://www.taxtmi.com/caselaws?id=86379 For valuation under the amended Explanation to Section 4(4)(d)(ii) of the Central Excise Act, 1944, only the effective rate of duty is deductible from a cum-duty price. Any amount collected in excess in the name of duty forms part of the cum-duty price and must be included when recalculating assessable value. The tariff rate of duty is not the proper deduction for this purpose, and the demand was sustained on that basis. en-us Wed, 29 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 13:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86379 For valuation under the amended Explanation to Section 4(4)(d)(ii) of the Central Excise Act, 1944, only the effective rate of duty is deductible from a cum-duty price. Any amount collected in excess in the name of duty forms part of the cum-duty price and must be included when recalculating assessable value. The tariff rate of duty is not the proper deduction for this purpose, and the demand was sustained on that basis. Case-Laws Central Excise Wed, 29 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86379