1996 (5) TMI 130

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....spondent. [Order per : G.R. Sharma, Member (T)]. -  By the present appeal the Collector has agitated the finding of the Ld. Collector (Appeals) holding that the value has been defined as having same meaning as in Section 4 of the Central Excises & Salt Act, 1944. Since in this case the value has not been defined, the value of the finished product has to include the inputs, tax, octroi e....

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....spondents should be included for arriving at the figure of value for purposes of the notification referred to above. However, the Department alleged that tax, octroi and transportation cost cannot be included in the value of particle board. Accordingly, a show cause notice was issued to the respondents herein asking them to show cause as to why the value as defined under Section 4 should not be ta....

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.... (Appeals) that value has not been defined specifically for the purpose of the notification is wrong and therefore the Ld. SDR argued that the value was a well defined concept for the purpose of the Central Excise Act and Rules and therefore prayed that in view of the specific definition and connotation given to the term 'value' tax, octroi and transportation cost should not be includible in the v....