https://www.taxtmi.com/caselaws?id=90163 The Appellate Tribunal CEGAT allowed the appeal, setting aside the Collector (Appeals)'s order regarding the admissibility of deductions for the cost of Instruction Manual and leather case in determining the assessable value of a Photo Camera. The Tribunal deemed these deductions admissible as they were not component parts of the camera. However, discrepancies in evidence regarding freight and insurance charges led to the Tribunal remanding the case to the Commissioner (Appeals) for a fresh decision, emphasizing the need for substantiation and consideration of the Chartered Accountant's certificate. en-us Thu, 20 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90163 The Appellate Tribunal CEGAT allowed the appeal, setting aside the Collector (Appeals)'s order regarding the admissibility of deductions for the cost of Instruction Manual and leather case in determining the assessable value of a Photo Camera. The Tribunal deemed these deductions admissible as they were not component parts of the camera. However, discrepancies in evidence regarding freight and insurance charges led to the Tribunal remanding the case to the Commissioner (Appeals) for a fresh decision, emphasizing the need for substantiation and consideration of the Chartered Accountant's certificate. Case-Laws Central Excise Thu, 20 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90163