1998 (6) TMI 200 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant in a case involving determination of assessable value for Central Excise duty. The appellant, a small scale industry, was entitled to exemption up to a certain value. The Tribunal held that the actual duty payable, which was 30% for clearances beyond the exempted value, should be deducted in determining the assessable value. The appeal by the department was dismissed.