https://www.taxtmi.com/caselaws?id=113559 The Tribunal disposed of the appeal, directing a re-determination of the assessable value of audio and video CDs by including the cost of the master DAT (royalty) and re-evaluating the valuation of inlay cards and jewel boxes. The matter was remanded to the Deputy Commissioner for re-quantification of the demand and penalty, ensuring uniform assessable value irrespective of the manufacturer. The appellants were granted an opportunity to present their case during the remand proceedings. en-us Fri, 11 Jun 2004 00:00:00 +0530 Fri, 14 Jun 2024 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113559 The Tribunal disposed of the appeal, directing a re-determination of the assessable value of audio and video CDs by including the cost of the master DAT (royalty) and re-evaluating the valuation of inlay cards and jewel boxes. The matter was remanded to the Deputy Commissioner for re-quantification of the demand and penalty, ensuring uniform assessable value irrespective of the manufacturer. The appellants were granted an opportunity to present their case during the remand proceedings. Case-Laws Central Excise Fri, 11 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113559