https://www.taxtmi.com/caselaws?id=41534 The court ruled in favor of the petitioner, a sleeper manufacturer supplying to the Railways, regarding the inclusion of malleable cast iron inserts in the invoice value. The court held that as the inserts were not owned by the petitioner but remained the property of the Railways, they were not to be included in the invoice value. The court emphasized that the invoice value represented the normal price of the sleepers, and the petitioner was not liable to pay excise duty on the difference between the invoice value and the value inclusive of the inserts. en-us Fri, 26 Oct 1984 00:00:00 +0530 Sat, 06 Dec 2014 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41534 The court ruled in favor of the petitioner, a sleeper manufacturer supplying to the Railways, regarding the inclusion of malleable cast iron inserts in the invoice value. The court held that as the inserts were not owned by the petitioner but remained the property of the Railways, they were not to be included in the invoice value. The court emphasized that the invoice value represented the normal price of the sleepers, and the petitioner was not liable to pay excise duty on the difference between the invoice value and the value inclusive of the inserts. Case-Laws Central Excise Fri, 26 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41534