1981 (9) TMI 284 - CGOVT - Central Excise

Summary

The judgment by the Central Government of India in 1981 (9) TMI 284 allowed the revision application of applicants regarding Central Excise duty on belt conveyors. The applicants were entitled to avail the benefit of assessment at invoice prices under Notification No. 120/75 as the transactions were deemed to be at arms length, as per proviso (iv) of the notification.