1980 (3) TMI 100 - CGOVT - Central Excise

Summary

The Government of India considered a case involving decorative block boards falling under Item 16B of the Central Excise Tariff. The Asstt. Collector had used prices from Delhi for assessment, but the Government found that prices at the factory gate should be used, even if sales there were minimal. The Government set aside previous orders and directed assessment based on factory gate prices. (Citation: 1980 (3) TMI 100 - GOVERNMENT OF INDIA)