https://www.taxtmi.com/caselaws?id=90842 The Tribunal dismissed the Revenue's appeal, upholding the order that the respondents were not subordinate manufacturers of RCI. The Tribunal found that RCI could not be considered the actual manufacturer based on the agreement terms and that there was no evidence of extra payments for technical know-how. It noted consistency in the department's approach and previous show cause notices being dropped. The assessable value did not require adjustments as argued by the Revenue, and the Tribunal found no merit in their contentions, ultimately ruling in favor of the respondents. en-us Fri, 22 Jan 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90842 The Tribunal dismissed the Revenue's appeal, upholding the order that the respondents were not subordinate manufacturers of RCI. The Tribunal found that RCI could not be considered the actual manufacturer based on the agreement terms and that there was no evidence of extra payments for technical know-how. It noted consistency in the department's approach and previous show cause notices being dropped. The assessable value did not require adjustments as argued by the Revenue, and the Tribunal found no merit in their contentions, ultimately ruling in favor of the respondents. Case-Laws Central Excise Fri, 22 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90842