https://www.taxtmi.com/caselaws?id=166969 Cancellation of the essentiality certificate and the related Form-B removed the exemption basis for clearance of computer systems without duty under Notification No. 10/97-C.E., so the duty demand was sustained. The assessee was nevertheless granted consequential relief in valuation by allowing cum-duty price, even though the demand itself remained valid. The note thus reflects that once the exemption foundation is withdrawn, duty liability can be confirmed, while limited valuation relief may still be available. 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 the related Form-B removed the exemption basis for clearance of computer systems without duty under Notification No. 10/97-C.E., so the duty demand was sustained. The assessee was nevertheless granted consequential relief in valuation by allowing cum-duty price, even though the demand itself remained valid. The note thus reflects that once the exemption foundation is withdrawn, duty liability can be confirmed, while limited valuation relief may still be available. Case-Laws Central Excise Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166969