Valuation of goods for Central Excise Purpose - cum duty price.

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Full Text of the Document

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....02.2002 in the case of CCE, Delhi vs. Maruty Udyog Ud. [2002 (141) ELT 3 (SC)]. Vide the said judgement, appeals filed by the Department were dismissed by the Hon'ble Supreme Court, upholding that the sale price raised by the assessee is to be regarded as inclusive of excise duty and therefore, in arriving at the excisable value of the goods, the element of duty which is payable is to be excluded.....