https://www.taxtmi.com/caselaws?id=96445 Clearance value for small-scale industry exemption had not been computed on the proper basis, as the price was required to be treated as duty-inclusive and reworked under excise valuation rules before the demand could be determined; the valuation was set aside and remanded for fresh calculation. Denial of handicraft exemption under Notification No. 76/86 was also unsustainable because the record lacked adequate evidence of ornamentation or inlay work, so the question of substantial artistic or decorative workmanship required reconsideration on proper evidence; that finding was set aside and remanded for fresh adjudication. The entire order was set aside and the matter sent back de novo, with other issues left open. en-us Fri, 13 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 17:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96445 Clearance value for small-scale industry exemption had not been computed on the proper basis, as the price was required to be treated as duty-inclusive and reworked under excise valuation rules before the demand could be determined; the valuation was set aside and remanded for fresh calculation. Denial of handicraft exemption under Notification No. 76/86 was also unsustainable because the record lacked adequate evidence of ornamentation or inlay work, so the question of substantial artistic or decorative workmanship required reconsideration on proper evidence; that finding was set aside and remanded for fresh adjudication. The entire order was set aside and the matter sent back de novo, with other issues left open. Case-Laws Central Excise Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96445