https://www.taxtmi.com/caselaws?id=95664 Notification No. 217/86 was held applicable to wrapping paper used for wrapping other varieties of paper, as no separate ground was shown to depart from the reasoning already applied in the connected matter. For cess under the Industries (Development and Regulation) Act, 1951, the Tribunal followed earlier decisions that central excise duty included in the cum-duty price must be deducted when working out the value of goods, so cess is not computed on a value that includes excise duty. The Revenue failed on both issues, while the assessee succeeded on the valuation question. en-us Tue, 04 Jul 2000 00:00:00 +0530 Wed, 14 Dec 2011 11:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95664 Notification No. 217/86 was held applicable to wrapping paper used for wrapping other varieties of paper, as no separate ground was shown to depart from the reasoning already applied in the connected matter. For cess under the Industries (Development and Regulation) Act, 1951, the Tribunal followed earlier decisions that central excise duty included in the cum-duty price must be deducted when working out the value of goods, so cess is not computed on a value that includes excise duty. The Revenue failed on both issues, while the assessee succeeded on the valuation question. Case-Laws Central Excise Tue, 04 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95664