COMMISSIONER OF C. EX., JAMSHEDPUR Vs. TISCO

JUDGEMENT

(1.) IN all the three appeals, one filed by the Revenue and two other by the appellant is as to whether joint plant committee charges are to form part of the assessable value for the purposes of determination of central excise duty.

(2.) WE note that the Larger Bench of the Tribunal in the case of SAIL and Ors. v. CCE, Bhubaneswar [2000 (119) E.L.T. 249 (Tribunal -LB) = 2000 (39) RLT 2 (CEGAT -LB)] has held that such levies collected by the manufacturer from the buyers in addition to sale price of the product and passed on to JPC are not to form part of sale price. As such the same are not includible in the assessable value of the product.

(3.) RESPECTFULLY following the ratio of the Larger Bench Tribunals decision referred supra we reject the appeal filed by the Revenue and allow the appeals filed by the appellants. All the appeals are disposed of in the above manner.