https://www.taxtmi.com/caselaws?id=41909 For valuation under section 4 of the Central Excises and Salt Act, 1944, only the duty of excise actually payable after giving effect to an exemption notification can be excluded from the normal price; amounts recovered from buyers on a higher tariff-rate basis remain part of the assessable value. The Court also rejected the limitation objection in one petition, accepting the view already taken by the authorities on the material before them. The challenge to the excise demand and the valuation adopted by the department therefore failed. en-us Wed, 29 Jan 1986 00:00:00 +0530 Mon, 07 Jun 2010 18:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41909 For valuation under section 4 of the Central Excises and Salt Act, 1944, only the duty of excise actually payable after giving effect to an exemption notification can be excluded from the normal price; amounts recovered from buyers on a higher tariff-rate basis remain part of the assessable value. The Court also rejected the limitation objection in one petition, accepting the view already taken by the authorities on the material before them. The challenge to the excise demand and the valuation adopted by the department therefore failed. Case-Laws Central Excise Wed, 29 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41909