TATA YODOGAWA LTD. Vs. COMMISSIONER OF CUSTOMS, BHUBANESWAR

JUDGEMENT

(1.) ONE of the issue involved in all the four appeals is as to whether the Service Charges charged by M/s. Metal Scrap Trading Corporation Ltd. (here -in -after referred to as M/s. MSTC) from whom the appellants have purchased the imported goods on high -sea -sale basis, are required to be included in the assessable value of the imported goods or not.

(2.) THE appellants duly represented by Shri D. Viswanathan, learned Advocate at the time of hearing as also another written submission, have referred to the Tribunals judgment in the case of Hyderabad Industries Ltd. v. C.C., New Delhi reported in 2000 (36) RLT 15 (CEGAT), where such Service Charges paid to Canalising Agency, M/s. M.M.T.C. were held as not -includible in the assessable value of the imported goods. However, we find that the said issue is no more res -integra and has been settled by the Honourable Supreme Court in the case of Hyderabad Industries itself, reported in 2000 (115) E.L.T. 593 (S.C.).

(3.) THE appellants have contended that the said Supreme Court decision is not applicable to their case because the Honourable Supreme Court never went into the question as to whether the sale -price of MMTC to the appellants is a sale in the course of international trade for exports to India.