1996 (8) TMI 276 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where the Department added profit to the cost of raw materials and job charges for assessing value under the Central Excises and Salt Act, 1944. The Collector (Appeals) found the addition arbitrary and allowed the appeal. The Tribunal dismissed the Department's appeal, stating that the charges already included the profit element.