https://www.taxtmi.com/caselaws?id=91171 The Tribunal upheld the decision of the Collector (Appeals) in a case concerning the assessable value for excise duty on Oscillating Table fans. The respondent's challenge to the modified value was dismissed, with the Tribunal emphasizing the absence of a related person relationship between the buyer and seller. The comparison of pricing with other manufacturers, including a unique selling arrangement, was considered. The Revenue's appeal to maintain the modified assessable value was rejected, affirming the original price list filed by the respondent. en-us Tue, 12 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 12:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91171 The Tribunal upheld the decision of the Collector (Appeals) in a case concerning the assessable value for excise duty on Oscillating Table fans. The respondent's challenge to the modified value was dismissed, with the Tribunal emphasizing the absence of a related person relationship between the buyer and seller. The comparison of pricing with other manufacturers, including a unique selling arrangement, was considered. The Revenue's appeal to maintain the modified assessable value was rejected, affirming the original price list filed by the respondent. Case-Laws Central Excise Tue, 12 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91171