https://www.taxtmi.com/caselaws?id=54233 Captively consumed goods had to be valued on CAS-4 cost of production under Rule 6(b)(ii), with only a unit-specific notional profit and not a notional selling price or group-wide profit; the valuation was therefore remanded for recomputation. For classification, aluminium-foil-backed HLCs and CBOs did not answer the specific description in Heading 7607.30 and fell under the residuary Heading 7607.90. Coated board likewise did not fit Heading 4810.10 and was classifiable under the residuary Heading 4810.90. The valuation issue favoured the assessee, while both classification issues did not. en-us Wed, 30 Mar 2005 00:00:00 +0530 Fri, 10 May 2024 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54233 Captively consumed goods had to be valued on CAS-4 cost of production under Rule 6(b)(ii), with only a unit-specific notional profit and not a notional selling price or group-wide profit; the valuation was therefore remanded for recomputation. For classification, aluminium-foil-backed HLCs and CBOs did not answer the specific description in Heading 7607.30 and fell under the residuary Heading 7607.90. Coated board likewise did not fit Heading 4810.10 and was classifiable under the residuary Heading 4810.90. The valuation issue favoured the assessee, while both classification issues did not. Case-Laws Central Excise Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54233