2005 (2) TMI 320 - AT - Central Excise

Summary

The case involved manufacturers of polyester sewing thread selling goods through M/s. Golden Threads at Rs. 48 per box. The Department proposed Rs. 60 per box as assessable value. The Tribunal upheld the Commissioner (Appeals)'s decision that assessable value for all sales, including to M/s. Golden Threads, should be Rs. 48 per box. The appeal was rejected.