https://www.taxtmi.com/caselaws?id=45093 Excise duty on goods manufactured for brand owners is to be assessed on the price charged by the manufacturers to the brand owners at the factory gate, not on the higher resale price charged by the brand owners to wholesale dealers. The value added by the brand name and goodwill belongs to the brand owners and does not accrue to the manufacturers, so it cannot form part of the manufacturers' assessable value. Duty collected on the basis of the resale price is therefore refundable to the assessees. en-us Tue, 06 Jan 1987 00:00:00 +0530 Thu, 08 Jul 2010 12:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45093 Excise duty on goods manufactured for brand owners is to be assessed on the price charged by the manufacturers to the brand owners at the factory gate, not on the higher resale price charged by the brand owners to wholesale dealers. The value added by the brand name and goodwill belongs to the brand owners and does not accrue to the manufacturers, so it cannot form part of the manufacturers' assessable value. Duty collected on the basis of the resale price is therefore refundable to the assessees. Case-Laws Central Excise Tue, 06 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45093