2003 (3) TMI 472 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi ruled in favor of the appellant in appeals against orders by the Commissioner (Appeals) regarding the assessable value of automatic data processing machines. The value of carry bags and AC-DC static converters is not to be included in the assessable value of the laptops. The decision was made in the absence of the respondents as they did not appear during the proceedings.