https://www.taxtmi.com/caselaws?id=45302 The Tribunal upheld the excise duty levy on woollen felt as an excisable item under Tariff Item No. 68, rejecting the petitioners' challenge and claim for exemption under Notification No. 176/1977. Disputes over the calculation of gross clearance and deductions from the gross sale value were examined by the Assistant Collector and the Appellate Collector, who found the petitioners' contentions unsubstantiated. The Tribunal affirmed the authorities' decisions, emphasizing excise duty liability based on total goods value, leading to the dismissal of the appeal and rejection of the writ petition without costs. en-us Fri, 16 Jul 1999 00:00:00 +0530 Fri, 09 Jul 2010 16:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45302 The Tribunal upheld the excise duty levy on woollen felt as an excisable item under Tariff Item No. 68, rejecting the petitioners' challenge and claim for exemption under Notification No. 176/1977. Disputes over the calculation of gross clearance and deductions from the gross sale value were examined by the Assistant Collector and the Appellate Collector, who found the petitioners' contentions unsubstantiated. The Tribunal affirmed the authorities' decisions, emphasizing excise duty liability based on total goods value, leading to the dismissal of the appeal and rejection of the writ petition without costs. Case-Laws Central Excise Fri, 16 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45302