https://www.taxtmi.com/caselaws?id=354995 The Tribunal upheld the duty calculation based on the Refinery Gate Price for Superior Kerosene Oil (SKO) and Liquid Petroleum Gas (LPG), dismissing the appellant's argument to use the subsidized price as the assessable value for Central Excise Duty. The judgment emphasized that duty is charged on the price paid to the manufacturer, in line with previous decisions and legal provisions. The appeal was ultimately dismissed, affirming that the duty should be charged based on the price paid by the Oil Marketing Companies to the appellant, excluding the subsidized price. en-us Tue, 05 Dec 2017 00:00:00 +0530 Wed, 16 Jan 2019 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354995 The Tribunal upheld the duty calculation based on the Refinery Gate Price for Superior Kerosene Oil (SKO) and Liquid Petroleum Gas (LPG), dismissing the appellant's argument to use the subsidized price as the assessable value for Central Excise Duty. The judgment emphasized that duty is charged on the price paid to the manufacturer, in line with previous decisions and legal provisions. The appeal was ultimately dismissed, affirming that the duty should be charged based on the price paid by the Oil Marketing Companies to the appellant, excluding the subsidized price. Case-Laws Customs Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354995