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2017 (3) TMI 998 - AT - Central ExciseWaste - coated film waste - Transaction value of Waste - valuation of waste for the purpose of payment of duty - Held that: - The value of ₹ 15 per kg, of waste x-ray films was taken from the sage invoice no, 21/23.09.1994, therefore if the value of the identical goods is available the same is acceptable as value under Section 4(1)(a) of the CEA, 1944- Therefore we do not find any reason why the value of ₹ 15 per kg. should not be accepted as a transaction value of the waste x-ray films - appeal allowed - decided in favor of appellant.
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