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M/s. Toshniwal Hyvac Pvt. Ltd. Versus CCE, Chennai

Valuation - 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 al .....

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ainable and requires to be set aside. - Appeal allowed - decided in favor of appellant. - E/400/2008 - Final Order No. 41928/2017 - Dated:- 28-8-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri C. Saravanan, Advocate for the appellants Shri K.P. Muralidharan, AC (AR) for the respondent ORDER Per Bench The short issue involved in this appeal is whether stamping, verification & testing charges collected by the appellants and stamping fee re .....

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epartment, prior to installation and appropriate charges for the same has to be paid to them. According to department the appellant collected stamping charges from the customers for stamping of their products and also collected certain amount in the guise of stamping charges which they have not paid to the Metrology Department. In as much as the appellant had excluded these stamping charges from the assessable value, the department was of the view that they had under-valued the goods to the exte .....

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y confirmed a demand of duty of ₹ 1,44,810/- along with interest and imposed equal penalty under Section 11 AC of the Act. On appeal, the Commissioner (Appeals) upheld the order of the adjudicating authority. Hence this appeal. 3. The Ld. Counsel, Shri C. Saravanan, appearing on behalf of the appellant submitted that the department issued a SCN dt. 07.12.2006 and even before giving the reply it was withdrawn and a new SCN dt. 21.12.2006 was issued demanding ₹ 1,44,810/-. That therefo .....

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es. That therefore the amounts collected are not exigible to duty. He also submitted that for the same reason extended period cannot be invoked. Ld. Counsel further submitted that the stamping charges will form part of the transaction value only if it is collected as part and parcel of the price charged for the weight and measure. If stamping charges are not collected as price and separately billed on reimbursable basis same cannot form part of the transaction value. 4. Ld. AR, Shri K.P. Muralid .....

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assessable value or not. 6.2 As per Section 4 of Central Excise Act, 1994, transaction value means the price actually paid or payable for the goods, when sold and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assesse, by reason of, or in connection with the sale, whether payable at the time of sale or at any other time, including but not limited to, any amount charged for, or to make provisions for advertising or publici .....

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d or possessed for sale, or used or kept for use in any transaction or for industrial production or for protection unless it has been verified and stamped. Thus 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. Therefore the contention of the appellants that fee/charges collected for verification and stamping is not to be inc .....

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