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2016 (6) TMI 1094 - AT - Central ExciseValuation - Includibility of entry tax in the assessable value of goods cleared from the bonded warehouse - Held that:- . We find that the learned Commissioner (Appeals) did not appreciate the facts of the case in correct legal perspective. The entry tax, as the name suggest, is on the entry of goods into Rajasthan. But the State Government categorically stated that the same can be collected and paid on the basis of prevalent market value of goods. The entry tax can be recovered through invoices at the time of sale. We find that the value under section 4 does not include the amount of the duty of excise, sales tax and other taxes, if any, payable on such goods. Hon’ble Supreme Court in Bombay Tyre International,(1983 (11) TMI 70 - SUPREME COURT OF INDIA ) held that sales tax, turnover tax and octroi where payable/paid should be allowed deduction. Thus we find that the entry tax paid by the appellant is not includible in the value for excise duty.
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