1997 (7) TMI 239 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeals filed by the appellant, who was engaged in the manufacture of Calcium Carbide. The Tribunal held that the additional sales tax should be deducted from the sale price to arrive at the assessable value, as per the Bombay Tyres International clarificatory order. The refund granted to the appellant was justified.