https://www.taxtmi.com/caselaws?id=41036 Excise duty collected from buyers could not be added to the assessable value of steel furniture for computing exemption eligibility under Rule 8 notifications, because section 4(4)(d)(ii) of the Central Excises and Salt Act, 1944 excludes excise duty from valuation and no provision required a manufacturer to add it back merely because it was recovered from purchasers. The exemption operated with reference to the manufacturer's clearance value, and administrative demands could not expand that value beyond the statutory definition. The writ petition succeeded: the excise demands and revision notice were quashed, and refund of the collected amounts was directed. en-us Wed, 09 Sep 1981 00:00:00 +0530 Thu, 20 May 2010 12:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41036 Excise duty collected from buyers could not be added to the assessable value of steel furniture for computing exemption eligibility under Rule 8 notifications, because section 4(4)(d)(ii) of the Central Excises and Salt Act, 1944 excludes excise duty from valuation and no provision required a manufacturer to add it back merely because it was recovered from purchasers. The exemption operated with reference to the manufacturer's clearance value, and administrative demands could not expand that value beyond the statutory definition. The writ petition succeeded: the excise demands and revision notice were quashed, and refund of the collected amounts was directed. Case-Laws Central Excise Wed, 09 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41036