1999 (12) TMI 265

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....a, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (J)] : The appeal relates to duty demand of Rs. 91,200/-. The issue involved is valuation of the decorative laminates manufactured and cleared by the appellants to their consignment agents and subsequently sold from the agent's premises. The Revenue has held that assessment of these goods also should have been at the ex-factory pri....

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.... under Section 4 of the Act." 2. We have heard ld. Counsel for the appellant as well as the ld. D.R. Revenue's contention is that the appellant should have got a price list approved in respect of sale to other parties, if the contract price to Railway price was not to be treated as ex-factory price for the purpose of assessment of those goods. 3. We have perused the records and hav....