https://www.taxtmi.com/caselaws?id=265934 The Tribunal upheld the Commissioner (Appeals) decision in a case involving a dispute over the assessable value of goods cleared by the Respondent, rejecting the Revenue's appeal. The Tribunal emphasized the validity of the transaction value declared by the Respondent for duty payment, highlighting that domestic clearances need not mirror export values. Relying on past precedents, the Tribunal affirmed that the value of exports cannot dictate domestic sales valuation, dismissing the Revenue's argument for a different valuation method. The decision underscored the significance of transaction value in duty computation for domestic clearances. en-us Tue, 09 Jun 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265934 The Tribunal upheld the Commissioner (Appeals) decision in a case involving a dispute over the assessable value of goods cleared by the Respondent, rejecting the Revenue's appeal. The Tribunal emphasized the validity of the transaction value declared by the Respondent for duty payment, highlighting that domestic clearances need not mirror export values. Relying on past precedents, the Tribunal affirmed that the value of exports cannot dictate domestic sales valuation, dismissing the Revenue's argument for a different valuation method. The decision underscored the significance of transaction value in duty computation for domestic clearances. Case-Laws Central Excise Tue, 09 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265934