https://www.taxtmi.com/caselaws?id=43299 The Explanation to Section 4(4) of the Central Excise law is described as requiring the duty excluded from assessable value to be the effective duty of excise, computed after giving full effect to any exemption notification in force. The text further notes that, in a short-levy dispute concerning excisable goods, the valuation issue was linked to deduction of the duty element and other admissible deductions. In light of the Explanation and earlier decisions cited, the petitioner did not press the writ petition, and the rule was discharged. en-us Mon, 03 Dec 1990 00:00:00 +0530 Thu, 17 Jun 2010 12:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43299 The Explanation to Section 4(4) of the Central Excise law is described as requiring the duty excluded from assessable value to be the effective duty of excise, computed after giving full effect to any exemption notification in force. The text further notes that, in a short-levy dispute concerning excisable goods, the valuation issue was linked to deduction of the duty element and other admissible deductions. In light of the Explanation and earlier decisions cited, the petitioner did not press the writ petition, and the rule was discharged. Case-Laws Central Excise Mon, 03 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43299