https://www.taxtmi.com/caselaws?id=86870 Where a binding Board circular clarified that rebate on rice bran oil was not intended to be added to assessable value, the Tribunal held that the rebate could not be included for duty valuation. On that basis, the consequential demand for differential duty could not be sustained. The Tribunal followed its consistent earlier view on the same issue and set aside the impugned order, allowing the appeal. en-us Wed, 02 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 10:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86870 Where a binding Board circular clarified that rebate on rice bran oil was not intended to be added to assessable value, the Tribunal held that the rebate could not be included for duty valuation. On that basis, the consequential demand for differential duty could not be sustained. The Tribunal followed its consistent earlier view on the same issue and set aside the impugned order, allowing the appeal. Case-Laws Central Excise Wed, 02 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86870