9911796707
TMI Blog1997 (5) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 cleared the goods during the period 1-4-1986 till September, 1987 availing the benefit of SSI exemption under Notification No. 175/86. It appears that price lists had been filed (according to the appellant on insistence of the Department) showing the price as Rs. 14 per crate for aerated waters, Rs. 8/- per crate for Bisleri Soda and Rs. 6.26 per crate for Plain Soda. Under the notification, duty concession was available at different slabs, namely, clearances of the value of Rs. 15 lacs, clearances of the value between Rs. 15 lacs and Rs. 50 lacs, clearances of the value from Rs. 50 lacs to Rs. 75 lacs and no concession was available for clearances of the value beyond Rs. 75 lacs. During the period in question the appellant was paying dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he cases relating to Indian Oxygen Ltd. The dispute in these cases related to rental charges in connection with cylinders in which gas was being supplied. Supreme Court held that delivery charges for collection of empty cylinders cannot be included in the assessable value. In the decision reported at page 730, the Supreme Court held that rental charges for cylinders cannot be included in the assessable value. Though the assessee placed before the adjudicating authority both the decisions, the authority sought to look into only the decision reported at page 730 and distinguished the same on the ground that the tariff heading of aerated waters referred to bottles, while tariff heading of gas did not refer to cylinder. We fail to see how even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking note of the same. We are bound to follow the principles laid down by the Supreme Court and doing so we hold that the adjudicating authority was in error in including any part of the rent of the crate or transport charges in relation to empty crates in the assessable value and demanding differential duty on that basis. He has already dropped the demand in relation to advertisement and publicity charges. What remains is only the payment in respect of the amount paid by the dealer of the appellant to Sales Tax Consultant of the appellant. Learned Counsel for the appellant stated that the matter in this regard is not being pursued. 8. For the reasons indicated above we set aside the impugned order in relation to rental charges for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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