https://www.taxtmi.com/caselaws?id=203550 The Tribunal ruled in favor of the appellant, determining that while the cost of barrels supplied free-of-cost should be included in the transaction value of liquid glucose, only the proportionate cost of the barrels for each consignment should be considered, not the entire value. The Tribunal found merit in the appellant's argument regarding the application of amortised cost and waived a portion of the demanded amount, requiring a specified deposit based on this principle. Compliance led to a waiver of the remaining amount until the appeal's resolution, with a set deadline for the deposit. en-us Wed, 28 Jul 2010 00:00:00 +0530 Tue, 31 May 2011 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203550 The Tribunal ruled in favor of the appellant, determining that while the cost of barrels supplied free-of-cost should be included in the transaction value of liquid glucose, only the proportionate cost of the barrels for each consignment should be considered, not the entire value. The Tribunal found merit in the appellant's argument regarding the application of amortised cost and waived a portion of the demanded amount, requiring a specified deposit based on this principle. Compliance led to a waiver of the remaining amount until the appeal's resolution, with a set deadline for the deposit. Case-Laws Central Excise Wed, 28 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203550