https://www.taxtmi.com/caselaws?id=90766 Duty quantified on a finally approved price list must be based on actual figures when the provisional declaration was made subject to production of actuals. The principle applies both where the actual figures are lower and where they are higher than the provisional figures, so final assessment is not confined to downward adjustment alone. The Tribunal followed its earlier decisions and treated the actual figures as governing the final quantification in either direction. en-us Fri, 26 Jun 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90766 Duty quantified on a finally approved price list must be based on actual figures when the provisional declaration was made subject to production of actuals. The principle applies both where the actual figures are lower and where they are higher than the provisional figures, so final assessment is not confined to downward adjustment alone. The Tribunal followed its earlier decisions and treated the actual figures as governing the final quantification in either direction. Case-Laws Central Excise Fri, 26 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90766