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2018 (12) TMI 1755 - CESTAT MUMBAIValuation - Chloropyriphos 20 - Hamla - clearance of goods to independent buyers and to toll packers for further conversion - adoption of Rule 8 of the Valuation Rules, 2000 for computation of the additional duty, correct or not - case of appellant is that the provisions of Rule 8 ibid cannot be applied for determination of the transaction value, when the same were sold to the independent buyers - HELD THAT:- By placing reliance upon the Larger Bench judgment in the case of Ispat Industries Ltd. Vs. CCE, Raigad [2007 (2) TMI 5 - CESTAT, MUMBAI], this Bench of the Tribunal has held that the method of valuation adopted by the appellant is correct. There are no merits in the impugned order passed by the learned Commissioner (Appeals) - appeal allowed - decided in favor of appellant.
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