1977 (4) TMI 39 - CGOVT - Central Excise

Summary

The Government of India considered a duty demand on tyres marked as 'O.E.' cleared before 29-4-1974. A revision in prices on 29-4-1974 eliminated the distinction between 'O.E.' and ordinary tyres. Duty must be levied based on the price at clearance date, so demanding differential duty on subsequent higher prices is not valid. The Revision Application is allowed. (Case: 1977 (4) TMI 39 - GOVERNMENT OF INDIA)