1999 (12) TMI 265

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..... ppeal relates to duty demand of Rs. 91,200/-. The issue involved is valuation of the decorative laminates manufactured and cleared by the appellants to their consignment agents and subsequently sold from the agent s premises. The Revenue has held that assessment of these goods also should have been at the ex-factory price applicable to same goods. The appellants submitted in their reply that ex-fa .....

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..... s well as the ld. D.R. Revenue s contention is that the appellant should have got a price list approved in respect of sale to other parties, if the contract price to Railway price was not to be treated as ex-factory price for the purpose of assessment of those goods. 3. We have perused the records and have considered the rival submissions. We find that the appellants had clearly stated in their .....

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