2002 (5) TMI 158 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore considered whether the value of patterns should be included in the assessable value of castings. The Commissioner (Appeals) concluded that the value of patterns was included in the contract price based on evidence. The Tribunal remanded the matter back for reconsideration, allowing the party to substantiate their claim with supported evidence during readjudication proceedings.