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2016 (5) TMI 561 - SUPREME COURT

2016 (5) TMI 561 - SUPREME COURT - 2016 (334) E.L.T. A65 (SC) - Valuation - Abatement of equalized/averaged sales tax - Whether the appellants are eligible for abatement of equalized / averaged sales tax from transaction value under Section 4 of the Central Excise Act - Tribunal held that the deduction towards additional sales tax and octroi can be allowed on equalised basis. Therefore, appellants are entitled to claim the abatement of equalized sales tax from the transaction value reported in [ .....

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