https://www.taxtmi.com/caselaws?id=166969 Cancellation of the essentiality certificate and related Form-B removed the basis for duty-free clearance of computer systems under the exemption notification, sustaining the duty demand. Cum-duty valuation remained available as consequential relief despite confirmation of duty liability, allowing the duty component to be treated as included in the transaction price for valuation purposes. The outcome therefore upheld the demand while granting limited relief through cum-duty price benefit. en-us Tue, 21 Dec 2010 00:00:00 +0530 Thu, 06 Apr 2017 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166969 Cancellation of the essentiality certificate and related Form-B removed the basis for duty-free clearance of computer systems under the exemption notification, sustaining the duty demand. Cum-duty valuation remained available as consequential relief despite confirmation of duty liability, allowing the duty component to be treated as included in the transaction price for valuation purposes. The outcome therefore upheld the demand while granting limited relief through cum-duty price benefit. Case-Laws Central Excise Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166969