https://www.taxtmi.com/caselaws?id=99653 For valuation under Section 4(4)(d)(ii) of the Central Excise Act, 1944, the concession available under Notification No. 30/79 was not to be deducted from the effective duty. The stated principle, drawn from Supreme Court precedent, is that only the excise duty actually payable after applying the exemption notification is excludible, not the duty at the prescribed rate. On that basis, the concession had to be added back while determining assessable value, and the appeal was dismissed. en-us Mon, 12 Jan 1998 00:00:00 +0530 Sat, 28 Jan 2012 12:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99653 For valuation under Section 4(4)(d)(ii) of the Central Excise Act, 1944, the concession available under Notification No. 30/79 was not to be deducted from the effective duty. The stated principle, drawn from Supreme Court precedent, is that only the excise duty actually payable after applying the exemption notification is excludible, not the duty at the prescribed rate. On that basis, the concession had to be added back while determining assessable value, and the appeal was dismissed. Case-Laws Central Excise Mon, 12 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99653