1997 (12) TMI 505 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding the assessable value of laminated aluminium foils. The duty paid on unlaminated foils as an input should be included in the assessable value. The decision is based on Rule 6(b) of the Valuation Rules and previous rulings. The appeal was dismissed as the principle ratio was affirmed by the Larger Bench in a previous case.