https://www.taxtmi.com/caselaws?id=46652 Where a commodity was already treated as exempt from excise duty, its valuation did not survive for examination, because exemption removed the need to assess duty liability. A later Tribunal decision describing the product differently could not displace that position in the present appeal, as it was rendered subsequently and was relevant only to future disputes where exemption itself remains contested. On that basis, the appeal failed. en-us Wed, 27 Aug 2003 00:00:00 +0530 Tue, 29 Apr 2014 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46652 Where a commodity was already treated as exempt from excise duty, its valuation did not survive for examination, because exemption removed the need to assess duty liability. A later Tribunal decision describing the product differently could not displace that position in the present appeal, as it was rendered subsequently and was relevant only to future disputes where exemption itself remains contested. On that basis, the appeal failed. Case-Laws Central Excise Wed, 27 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46652