Circular No. 803/36/2004-CX,
27th December, 2004

F.No. 387/67/99 - JC
Government of India
Ministry of Finance
(Department of Revenue)
Tax Research Unit

Sub : Valuation of goods for Central Excise purpose–cum–duty  price

Kind attention is invited to Board’s Circular No. 749/65/2003-CX dated 26/9/2003 issued from  above file.  
 
The Hon’ble Supreme Court vide its Order dated 9.12.2004 has dismissed the Review Petition (C) No. 75 of 2003 in Civil Appeal No. 3783 of 2000 and other related matters filed by the Department . Copy of the judgment is enclosed.
 
In view of above the above Circular dated 26.9.2003 is hereby withdrawn.
 
It is requested that this may be brought to  notice of all concerned for taking action accordingly.

Sd/-
(Sungita Sharma)
Director (Review)