INDIAN OIL CORPORATION LTD. Vs. CCE

JUDGEMENT

(1.) Whether the following charges are to be includible in determining the assessable value is an issue to be considered herein.

(2.) It was brought to our notice that the issue with reference to the above items has already been considered by this Tribunal vide order No. 1299/03 dated 23.9.2003 in the very parties case. Following the earlier decision of the Tribunal in the case of BPCL Ltd. v. CCE, Cochin , it was held that RPO charge, RPO sur charge and state surcharge cannot be added to the assessable value, but the claim regarding railway siding and shunting charges are to be declined. Following the ratio of the above decision we hold that RPO charge, RPO Sur -charge and state surcharge cannot be added to the assessable value Nevertheless railway siding and shunting charges are to be included. Accordingly this appeal is disposed of in the above terms. (Pronounced and dictated in open Court)