https://www.taxtmi.com/caselaws?id=86512 The Tribunal dismissed the appeal, affirming the decision on duty payable on air bags for home consumption and the application of exemption for determining the assessable value. The duty amount was considered part of the cum-duty price, resulting in a lower duty liability. The Tribunal emphasized that unless the manufacturer demonstrates that the price includes the excise duty payable by them, the duty element cannot be excluded from the price for value determination. Timing of duty payment was deemed immaterial as long as the excise duty was payable on the goods. en-us Thu, 21 Nov 1996 00:00:00 +0530 Thu, 25 Aug 2011 12:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86512 The Tribunal dismissed the appeal, affirming the decision on duty payable on air bags for home consumption and the application of exemption for determining the assessable value. The duty amount was considered part of the cum-duty price, resulting in a lower duty liability. The Tribunal emphasized that unless the manufacturer demonstrates that the price includes the excise duty payable by them, the duty element cannot be excluded from the price for value determination. Timing of duty payment was deemed immaterial as long as the excise duty was payable on the goods. Case-Laws Central Excise Thu, 21 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86512