1998 (8) TMI 205 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the lower appellate authority's decision regarding the assessable value of Pan Masala with tobacco sold by the respondents to dealers in different States. The Tribunal found that the prices charged to dealers in different States qualified as normal prices and were not influenced by any extra commercial considerations. The Tribunal cited a previous judgment to support their decision. The departmental appeal was rejected.