1998 (9) TMI 284 - AT - Central Excise

Summary

The Revenue's appeal against the Commissioner (Appeal's) order was rejected by the Appellate Tribunal CEGAT, CALCUTTA. The Tribunal upheld the decision to approve the contract prices declared by the manufacturers, stating that the goods were sold to M/s. Clive Fabrics Pvt. Ltd. and the delivery to M/s. Raymond Cement Works did not affect the assessable value.