https://www.taxtmi.com/caselaws?id=87684 The Tribunal upheld the decision of the Collector (Appeals) in a case involving assessable value determination for TV sets. It ruled in favor of assessing the value based on the contract price, rejecting the department's argument to include buyer's expenses. The Tribunal emphasized procedural compliance and the contractual nature of expenses, dismissing the department's appeal and reinforcing the significance of contract price and procedural adherence in excise duty assessment. en-us Tue, 09 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 16:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87684 The Tribunal upheld the decision of the Collector (Appeals) in a case involving assessable value determination for TV sets. It ruled in favor of assessing the value based on the contract price, rejecting the department's argument to include buyer's expenses. The Tribunal emphasized procedural compliance and the contractual nature of expenses, dismissing the department's appeal and reinforcing the significance of contract price and procedural adherence in excise duty assessment. Case-Laws Central Excise Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87684