TMI Blog1996 (5) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. By the present appeal the Collector has agitated the finding of the Ld. Collector (Appeals) holding that the value has been defined as having same meaning as in Section 4 of the Central Excises Salt Act, 1944. Since in this case the value has not been defined, the value of the finished product has to include the inputs, tax, octroi etc. to be paid and transportation cost incurred by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue for purposes of the notification referred to above. However, the Department alleged that tax, octroi and transportation cost cannot be included in the value of particle board. Accordingly, a show cause notice was issued to the respondents herein asking them to show cause as to why the value as defined under Section 4 should not be taken as value of particle board. The Assistant Collector deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of the notification is wrong and therefore the Ld. SDR argued that the value was a well defined concept for the purpose of the Central Excise Act and Rules and therefore prayed that in view of the specific definition and connotation given to the term value tax, octroi and transportation cost should not be includible in the value of particle board for the purpose of exemption under Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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