https://www.taxtmi.com/caselaws?id=89092 For clearances beyond the exemption turnover, assessable value had to be computed by deducting the excise duty actually payable on those clearances from the total price received. The pricing arrangement contemplated concessional duty only up to the specified turnover and full duty thereafter, so the relevant deduction was the higher duty rate applicable to the post-limit clearances, not the earlier concessional effective rate. On that basis, the department's view was not accepted. en-us Thu, 25 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 13:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89092 For clearances beyond the exemption turnover, assessable value had to be computed by deducting the excise duty actually payable on those clearances from the total price received. The pricing arrangement contemplated concessional duty only up to the specified turnover and full duty thereafter, so the relevant deduction was the higher duty rate applicable to the post-limit clearances, not the earlier concessional effective rate. On that basis, the department's view was not accepted. Case-Laws Central Excise Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89092