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2016 (11) TMI 350 - AT - Central ExciseValuation - modification of price list - declared value - comparable price - Held that: - there is nothing erroneous on the part of the appellants to discharge the duty liability on the price of the goods cleared by them as per the instructions of Elder Pharmaceuticals who had contracted with Indian Railways for supply of medicines. The medicines were supplied based upon the contract during 16.01.2000 to 30.08.2000 when transaction value was in force except for the month of June 2000. We find that there is no dispute as to the fact that the Elder Pharmaceuticals had cleared the P & P medicaments to Indian Railways at the price on which appellant had discharged the duty liability. Reliance placed on the decision of NATIONAL RAYON CORPN. LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY [1997 (6) TMI 336 - CEGAT, NEW DELHI] where it was held that additional duty cannot be demanded if the goods which were cleared on payment of duty were supplied at the lower rate to the purchasers - demand of duty not sustainable - appeal allowed - decided in favor of appellant.
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