https://www.taxtmi.com/caselaws?id=114736 The Tribunal allowed the appeal filed by M/s. E.I. Du Pont India Pvt. Ltd., setting aside the impugned order. It held that the assessable value of pesticides should be based on the normal transaction value at which the greatest aggregate quantity is sold, as per Rule 7 of the Central Excise Valuation Rules, 2000, rather than subsequent sale prices. The Tribunal emphasized that once the normal transaction value is ascertainable, future prices are irrelevant, aligning with Board Circulars. en-us Fri, 08 Oct 2004 00:00:00 +0530 Tue, 25 Jun 2024 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114736 The Tribunal allowed the appeal filed by M/s. E.I. Du Pont India Pvt. Ltd., setting aside the impugned order. It held that the assessable value of pesticides should be based on the normal transaction value at which the greatest aggregate quantity is sold, as per Rule 7 of the Central Excise Valuation Rules, 2000, rather than subsequent sale prices. The Tribunal emphasized that once the normal transaction value is ascertainable, future prices are irrelevant, aligning with Board Circulars. Case-Laws Central Excise Fri, 08 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114736