1999 (11) TMI 186 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta ruled in favor of the appellants, who were manufacturers of "Plywood Shooks for tea Chests." The tribunal held that the assessment of goods should be based on the price at which the goods were sold to unrelated persons, not related persons. The impugned order was set aside, and the appeal was allowed in favor of the appellants.