https://www.taxtmi.com/caselaws?id=166111 The Tribunal upheld the order of the Appellate Collector, dismissing the appeal. It clarified that for excisable goods with notified tariff values, the assessment must be based on the values determined under Section 3 and Rule 9-A, and not on the values under Section 4. en-us Wed, 18 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 11:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166111 The Tribunal upheld the order of the Appellate Collector, dismissing the appeal. It clarified that for excisable goods with notified tariff values, the assessment must be based on the values determined under Section 3 and Rule 9-A, and not on the values under Section 4. Case-Laws Central Excise Wed, 18 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166111