2001 (4) TMI 156 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore considered whether additional consideration from the supplier of raw materials should be added in determining the Assessable value. The Tribunal ruled that such consideration should not be added based on Rule 5 of the Central Excise Valuation Rules. The appeals by M/s. Brindavan Beverages & Ors. were allowed, setting aside the impugned order.