https://www.taxtmi.com/caselaws?id=90038 The Appellate Tribunal CEGAT, New Delhi, ruled that affixing a brand name does not make the brand owner the manufacturer for the purpose of determining assessable value under Section 4 of the Central Excises and Salt Act. The Tribunal found that goods manufactured by one party but sold under another party's brand name should not be assessed at the selling price of the brand owner. The appeal by the Department was dismissed, emphasizing that the assessable value should not be based on the brand owner's selling price but on the actual manufacturing process and financial involvement. en-us Tue, 28 Nov 1995 00:00:00 +0530 Mon, 03 Oct 2011 10:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90038 The Appellate Tribunal CEGAT, New Delhi, ruled that affixing a brand name does not make the brand owner the manufacturer for the purpose of determining assessable value under Section 4 of the Central Excises and Salt Act. The Tribunal found that goods manufactured by one party but sold under another party's brand name should not be assessed at the selling price of the brand owner. The appeal by the Department was dismissed, emphasizing that the assessable value should not be based on the brand owner's selling price but on the actual manufacturing process and financial involvement. Case-Laws Central Excise Tue, 28 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90038