ORDER This appeal is against the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi dated 20-9-2002. The question is whether a 10% price preference subsidy received by the respondent from the Government is includible in the value of the goods sold for the purposes of excise duty. We have today delivered a judgment in the case of CCE v. Mazagon Dock Ltd.1 wherein it is held that for a subsidy to be includible in the value for the purposes of excise duty, it must be received from the buyer. A subsidy received from the Government cannot be included in the value. In view of the ratio laid down in that judgment, the appeal stands dismissed. There will be no order as to costs.