Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 872 - AT - Central ExciseValuation - includibility - whether stamping, verification & testing charges collected by the appellants and stamping fee remitted to the concerned stamping authority is liable to be included in the assessable value of the flow meters manufactured by the appellant? - Held that: - in order to make the goods marketable it is necessary to verify and stamp weights and measures. Rules are provided for weights and measures sold inter-state. The definition of weights and measures include instruments also - fee/charges collected for verification and stamping is to be included in the assessable value - decided against appellant. Apparently two SCNs have been issued for same period raising the same allegations. Except for difference in quantification of demand, both the SCNs are on the same set of facts, allegations. The second SCN is not based on any mew material. The department has opted to withdraw the first SCN, in which the duty demand is less. Thus in our view, the demand is not sustainable and requires to be set aside. Appeal allowed - decided in favor of appellant.
|