1980 (10) TMI 74

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....in the revision application. The petitioners who were availing of the exemption under Notification No. 33/71, dated 1-4-1971 in respect of clearances of steel furniture upto a value of Rs. 50,000/- had charged Central Excise duty from the customers on the clearances which were made after claiming exemption. While computing the value of such clearances of steel furniture which have availed of exemp....

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....od was inclusive of the amount shown as element of Central Excise duty and the element of duty so shown was not actual but notional. Section 4 of the Central Excises and Salt Act does not provide for the deduction of any notional amounts and therefore the value in the instant case should be inclusive of the amount of duty so charged. The Government further observe that in this case of the petition....