1996 (10) TMI 237 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a manufacturer of vegetable products regarding the inclusion of distribution charges in the assessable value for excise duty. The Collector (Appeals) had held that distribution charges should be part of the assessable value, but the Tribunal disagreed, stating that such charges were already accounted for in the ex factory price fixed by the Government. The Tribunal set aside the Collector (Appeals) order and allowed the appeal.