https://www.taxtmi.com/caselaws?id=399027 The Tribunal held that the ambulances were appropriately classified under Heading 87.02 of the CETA, 1985, and the appellant was deemed liable to pay duty accordingly. Regarding the valuation of goods, the Tribunal determined that valuation should be based on Rule 10A of the Central Excise Valuation Rules, 2000. The appellant was directed to pay duty as per Rule 10A, with verification of any differential duty paid, and no penalty was imposed. The appeal was disposed of in favor of the Revenue based on the classification and valuation issues. en-us Thu, 27 Feb 2020 00:00:00 +0530 Mon, 23 Nov 2020 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399027 The Tribunal held that the ambulances were appropriately classified under Heading 87.02 of the CETA, 1985, and the appellant was deemed liable to pay duty accordingly. Regarding the valuation of goods, the Tribunal determined that valuation should be based on Rule 10A of the Central Excise Valuation Rules, 2000. The appellant was directed to pay duty as per Rule 10A, with verification of any differential duty paid, and no penalty was imposed. The appeal was disposed of in favor of the Revenue based on the classification and valuation issues. Case-Laws Central Excise Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399027