https://www.taxtmi.com/caselaws?id=167181 The Appellate Tribunal CEGAT NEW DELHI dismissed the appeal challenging the valuation of goods under Notification No. 120/75-C.E. The Tribunal held that the notification only allowed exclusion of excise duty and local taxes from the invoice price, not post-manufacturing expenses like packing charges. It emphasized that once an assessee chose the exemption notification, they could not claim additional deductions beyond excise duty and local taxes. The Tribunal rejected the argument for deductibility of packing charges and upheld the decision regarding the valuation of goods under the exemption notification. en-us Fri, 09 Mar 1984 00:00:00 +0530 Wed, 10 Dec 2014 11:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167181 The Appellate Tribunal CEGAT NEW DELHI dismissed the appeal challenging the valuation of goods under Notification No. 120/75-C.E. The Tribunal held that the notification only allowed exclusion of excise duty and local taxes from the invoice price, not post-manufacturing expenses like packing charges. It emphasized that once an assessee chose the exemption notification, they could not claim additional deductions beyond excise duty and local taxes. The Tribunal rejected the argument for deductibility of packing charges and upheld the decision regarding the valuation of goods under the exemption notification. Case-Laws Central Excise Fri, 09 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167181