Important case laws on value of clearances :
| Decision | Citation |
| 1. If manufacture of P&P medicines takes place on job work basis and not as a loan licencee, value of clearances of the two units would be clubbed | Aldoc Pharmaceuticals v. CCE 1994 (74) E.L.T. 94 (T-NRB) |
| 2. Value of captive consumption not to be included even if final products are cleared. | CCE v. Gadgets India Ltd.. 1994 (71) E.L.T. 835 (T-NRB) |
| 3. Value of clearances of branded goods to be excluded from value of clearances | Akhil Pharma Pvt.Ltd. v. CCE 1996 (83) E.L.T. 385 (T-SRB) |
| 4. Value of clearances of gramophone records manufactured by one unit not to be clubbed with the value of cassettes cleared by another unit. | CCE v. Saraswathi Stores 1995 (75) E.L.T. 538 (T-NRB) |
| 5. Value of clearances of return of processed fabrics under bond to originating factory not to be included in value of clearances | Sangita Printers & Exporters v. CCE 1994 (73) E.L.T. 182 (T-NRB) |
| 6. Value of clearances would be arrived at under section 4 of the Act after deducting excise duty from cum duty price | Padma Packages Ltd. v. CCE 1996 (17) RLT 883 (T-NRB) |
| 7. Total value of excisable goods shall exclude amounts of excise duty, sales tax and other taxes | Mahavir Metal Mart v. UOI 1997 (90) E.L.T. 20 (SC) |