Customs, Excise and Gold Tribunal – Mumbai
Tata Ssl Ltd. vs Commissioner Of C. Ex. And Cus. on 1 January, 2000
Equivalent citations: 2002 (146) ELT 603 Tri Mumbai
ORDER
Gowri Shankar, Member (T)
1. After hearing both sides on the early hearing application, we have decided to take up the appeal itself for disposal.
2. The order of the Commissioner (Appeals) confirms the finding of the Asst. Commissioner, that amounts paid by the appellant, a steel mill, to the Steel Development Fund, Engineering Goods Export Assistance Fund and Joint Plant Committee Cess are includible in the assessable value of the iron and steel products manufactured by the appellant cannot be sustained. The Larger Bench of the Tribunal in SAIL v. CCE – 2000 (119) E.L.T. 249 has held these charges not to be includible in the assessable value.
3. Appeal allowed. Impugned order set aside.