https://www.taxtmi.com/caselaws?id=387989 Cum-duty benefit was denied in re-determining assessable value for membrane switches cleared during the relevant period because extending that benefit would be inconsistent with the valuation method under section 4 of the Central Excise Act, 1944. The Tribunal applied the normal price framework applicable to the period and rejected the appellant's attempt to treat the declared price as inclusive of duty for the purpose of valuation. The requested reworking of assessable value was therefore refused. en-us Fri, 18 Oct 2019 00:00:00 +0530 Tue, 09 Feb 2021 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387989 Cum-duty benefit was denied in re-determining assessable value for membrane switches cleared during the relevant period because extending that benefit would be inconsistent with the valuation method under section 4 of the Central Excise Act, 1944. The Tribunal applied the normal price framework applicable to the period and rejected the appellant's attempt to treat the declared price as inclusive of duty for the purpose of valuation. The requested reworking of assessable value was therefore refused. Case-Laws Central Excise Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387989