https://www.taxtmi.com/caselaws?id=167599 Goods manufactured under arrangements for brand-name owners were treated as not sold at arm's length, so assessable value was to be based on the brand-name owner's wholesale sale price after admissible discount; the manufacturer's lack of exclusive sale rights and the inapplicability of open market conditions were decisive, and the cost of the brand name was immaterial. For short-levy recovery, Rule 10 applied where the duty shortfall arose through inadvertence or error, with limitation running from the date duty was paid or adjusted and the show cause notice constituting the demand. The parallel Rule 10A demand was held unsustainable and time-barred. en-us Mon, 12 Apr 1976 00:00:00 +0530 Fri, 26 Dec 2014 10:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167599 Goods manufactured under arrangements for brand-name owners were treated as not sold at arm's length, so assessable value was to be based on the brand-name owner's wholesale sale price after admissible discount; the manufacturer's lack of exclusive sale rights and the inapplicability of open market conditions were decisive, and the cost of the brand name was immaterial. For short-levy recovery, Rule 10 applied where the duty shortfall arose through inadvertence or error, with limitation running from the date duty was paid or adjusted and the show cause notice constituting the demand. The parallel Rule 10A demand was held unsustainable and time-barred. Case-Laws Central Excise Mon, 12 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167599