2008 (4) TMI 264

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..... ct, 1944 does not take into account the cost of antistatic oil and other packing material. When duty is paid on the basis of tariff value there is no scope for assessable value under Section 4 – revenue’s appeal is rejected - E/3526/1999 - A/877/2008-WZB/AHD - Dated:- 24-4-2008 - Ms Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri Sameer Chitkara, (SDR) for the Appellant .....

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..... eiterates the arguments advanced by the original adjudicating authority for denying the credit on the above items. The adjudicating authority had held that the assessee has failed to establish the cost of inputs under reference has been included in the tariff value of their final product. When the Government of India does not give the detailed break-up of tariff value fixed under Section 3 no asse .....

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