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2018 (4) TMI 1294 - AT - Central ExciseValuation - inclusion of VAT in assessable value - appellants were allowed to collect the VAT/sale tax from the customers as per the tariff and retain the same, only 1% of the VAT collected will have to be paid to the state exchequer - whether the VAT which has been collected and retained by the appellant to the extent of 99% (as 1% deposited with the state exchequer) is to be added to the assessable value for determining the Central Excise duty payable? - Held that: - To promote industrial development in the north-east India, the Union Govt. as well as State Governments have launched various schemes. As per the Industrial Policy, where the Central Govt. has given exemption from the payment of excise duty vide Notification No.20/2007 dated 25.04.2007. At the same time, the State Governments have also given the benefit of incentives under the VAT/Sales Tax and also from Central Sales Tax. These schemes vary from State to State, but the spirit is the same i.e. to promote the industrial development in the area. For maintaining uniformity and consistency in the law, it is expected that all the appeals will have to be decided in a similar manner which is lacking in the present case - matter remanded to the Adjudicating Authority to decide the issues de novo, but by providing reasonable opportunity to the appellants - appeal allowed by way of remand.
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