https://www.taxtmi.com/caselaws?id=88039 The Appellate Tribunal CEGAT, Mumbai upheld the decision of the Collector (Appeals) regarding the valuation of P.P. Caps in relation to the assessable value of containers under the Central Excise Act. The Tribunal rejected the Department's argument that the entire product, including the P.P. Caps, should be considered for valuation purposes, emphasizing that excise duty is levied on the manufacture of goods and not for maintaining registers. The appeal was dismissed, affirming the Collector (Appeals) decision. en-us Fri, 10 Oct 1997 00:00:00 +0530 Wed, 14 Sep 2011 16:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88039 The Appellate Tribunal CEGAT, Mumbai upheld the decision of the Collector (Appeals) regarding the valuation of P.P. Caps in relation to the assessable value of containers under the Central Excise Act. The Tribunal rejected the Department's argument that the entire product, including the P.P. Caps, should be considered for valuation purposes, emphasizing that excise duty is levied on the manufacture of goods and not for maintaining registers. The appeal was dismissed, affirming the Collector (Appeals) decision. Case-Laws Central Excise Fri, 10 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88039