1998 (12) TMI 171 - AT - Central Excise

Summary

The appellate tribunal in Mumbai allowed the appeal of a manufacturer of transmission tower parts regarding the assessable value calculation. The tribunal held that job charges included the manufacturing profit and since no additional profit was collected from buyers, the value declared was considered to include the manufacturer's profit. The impugned order was set aside, and consequential relief was granted. (Case citation: 1998 (12) TMI 171 - CEGAT, MUMBAI)