https://www.taxtmi.com/caselaws?id=329385 The Tribunal held that entry tax, though collected on entry, should not be included in the assessable value for excise duty clearance. It determined that entry tax, akin to excise duty collected at clearance, should be deductible under the Central Excise Act. The Tribunal emphasized that taxes like sales tax and octroi, when paid, should be allowed as deductions. Drawing parallels with excise duty exclusion from transaction value, the Tribunal found entry tax not includible in the excise duty value, setting aside the Commissioner's order and allowing the appeal. en-us Thu, 26 Nov 2015 00:00:00 +0530 Sat, 05 Nov 2016 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329385 The Tribunal held that entry tax, though collected on entry, should not be included in the assessable value for excise duty clearance. It determined that entry tax, akin to excise duty collected at clearance, should be deductible under the Central Excise Act. The Tribunal emphasized that taxes like sales tax and octroi, when paid, should be allowed as deductions. Drawing parallels with excise duty exclusion from transaction value, the Tribunal found entry tax not includible in the excise duty value, setting aside the Commissioner's order and allowing the appeal. Case-Laws Central Excise Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329385