https://www.taxtmi.com/caselaws?id=112278 The Tribunal upheld the Revenue authorities' decision as lawful, ruling that uniforms manufactured by M/s. Indo British Garments Pvt. Ltd. were liable for duty under the general valuation provision of Section 4 of the Central Excise Act. The Tribunal rejected the appellant's arguments for exemption based on the absence of specific tariff value notifications, emphasizing that the goods should be valued under other provisions in the Act. Additionally, the Tribunal dismissed the contention that wholesale price should be considered as retail sale price for valuation purposes, stating that the Central Excise Valuation scheme mandates using the ex-factory normal price as the assessable value. en-us Wed, 31 Mar 2004 00:00:00 +0530 Fri, 27 Apr 2012 14:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112278 The Tribunal upheld the Revenue authorities' decision as lawful, ruling that uniforms manufactured by M/s. Indo British Garments Pvt. Ltd. were liable for duty under the general valuation provision of Section 4 of the Central Excise Act. The Tribunal rejected the appellant's arguments for exemption based on the absence of specific tariff value notifications, emphasizing that the goods should be valued under other provisions in the Act. Additionally, the Tribunal dismissed the contention that wholesale price should be considered as retail sale price for valuation purposes, stating that the Central Excise Valuation scheme mandates using the ex-factory normal price as the assessable value. Case-Laws Central Excise Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112278