MODI XEROX LIMITED Vs. COLLECTOR OF CUSTOMS BOMBAY

JUDGEMENT

(1.) The dispute in this case is whether the assessable value of the goods manufactured by the assessee should be determined after deducting dealers margin at 33.33% on the ground that the difference between the wholesale price and the retail price of photocopy machines manufactured by the company is around or above 33.33%. The point was decided by the tribunal against the assessee in this case. In an appeal relating to the subsequent period another Bench of the tribunal took a contrary view on the basis of some additional documents which were placed before it. The Revenue came up on appeal against that decision of the tribunal and the appeal was dismissed by this Court by an order dated November 17, 1997 in C. A. Nos. 1765-66 of 1990 (Collector of Central Excise vs. Modi Xerox Ltd.).

(2.) In that view of the matter, this appeal must succeed. The appeal is allowed. The margin should be fixed at 28% in the light of the previous judgment of the tribunal. There shall be no order as to costs.