{"id":72296,"date":"2002-11-21T00:00:00","date_gmt":"2002-11-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dugar-electronics-vs-collector-of-central-excise-on-21-november-2002"},"modified":"2016-03-18T18:17:57","modified_gmt":"2016-03-18T12:47:57","slug":"dugar-electronics-vs-collector-of-central-excise-on-21-november-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dugar-electronics-vs-collector-of-central-excise-on-21-november-2002","title":{"rendered":"Dugar Electronics vs Collector Of Central Excise, &#8230; on 21 November, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Dugar Electronics vs Collector Of Central Excise, &#8230; on 21 November, 2002<\/div>\n<div class=\"doc_bench\">Bench: Syed Shah Quadri, Arijit Pasayat<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  9918 of 1995\n\nPETITIONER:\nDUGAR ELECTRONICS\n\nRESPONDENT:\nCOLLECTOR OF CENTRAL EXCISE, CALCUTTA\n\nDATE OF JUDGMENT: 21\/11\/2002\n\nBENCH:\nSYED SHAH MOHAMMED QUADRI &amp; ARIJIT PASAYAT\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>2002 Supp(4) SCR 309<\/p>\n<p>The following Order of the Court was delivered :\n<\/p>\n<p>The assessee is in appeal against the order of the Customs, Excise and Gold<br \/>\n(Control) Appellate Tribunal, No.38\/94-A, dated January 31, 1994.\n<\/p>\n<p>The assessee is the manufacturer of tape recorders in the brand name of<br \/>\n&#8216;Philips&#8217;. Moulds and some other parts of the tape recorders were got<br \/>\nprepared by Pieco (Philips) at its costs from third parties and supplied<br \/>\nfree of costs to the assessee. The assessee declared the price of tape<br \/>\nrecorders which was not accepted as correct assessable value of goods by<br \/>\nthe Excise authorities as well as the Tribunal. The Tribunal found that the<br \/>\nprice declared by the assessee was not full commercial value because the<br \/>\nmoulds etc. which were got produced by Pieco and were supplied free to the<br \/>\nassessee resulted in an element of consideration passing from Pieco to the<br \/>\nassessee. The Tribunal noticed that the assessee was entitled to certain<br \/>\ndeductions which were not allowed to it, and, for that purpose, it remanded<br \/>\nthe case to the adjudicating authority. Having so done, the Tribunal fixed<br \/>\nthe price of the goods at the rate at which Pieco (Philips) sold it to its<br \/>\ndealers. Aggrieved by these two findings of the Tribunal, the assessee has<br \/>\ncome up in appeal to this Court.\n<\/p>\n<p>Mr. Vikram Nankani, the learned counsel appearing for the appellant,<br \/>\ncontends that the rejection of the price declared by the appellant is<br \/>\nillegal and unsustainable. We are afraid we cannot accept the contention of<br \/>\nthe learned counsel for the simple reason that it is not disputed that for<br \/>\nthe development of moulds, Pieco played a dominant role. The assessee did<br \/>\nnot invest for the development of the moulds. The cost was incurred by<br \/>\nPieco. The assessee got them free from Pieco. These facts do support the<br \/>\nfinding of the Tribunal that the transaction does not represent &#8216;full<br \/>\ncommercial value&#8217;.\n<\/p>\n<p>Learned counsel further contends that fixation of assessable value by the<br \/>\nTribunal at the rate at which Pieco sold the goods to its dealers, is not<br \/>\njustified. Having heard Mr. Ganguli, learned senior counsel for the<br \/>\nrespondent, we are of the view that the complaint made by the appellant is<br \/>\njustified. No provision is brought to our notice under which the price<br \/>\ncharged by the buyer to its dealer can be taken, ipso facto, as assessable<br \/>\nvalue under Section 4 of the Central Excise &amp; Salt Act, 1944 and\/or the<br \/>\nRules made thereunder. The assessable value has to be fixed under Section 4<br \/>\nof the Act and the Rules, which may be more or less or the same as fixed by<br \/>\nthe Tribunal. Section 4, insofar as it is relevant for the purposes, reads<br \/>\nas follows:\n<\/p>\n<p>&#8220;Section 4. Valuation of excisable goods for purposes of charging of duty<br \/>\nof excise.-(l) Where under this act, the duty of excise is chargeable on<br \/>\nany excisable goods with reference to value, such value shall, subject to<br \/>\nthe other provisions of this section, be deemed to be-\n<\/p>\n<p>(a)  The normal price thereof, that is to say, the price at which such<br \/>\ngoods are ordinarily sold by the assessee to a buyer in the course of<br \/>\nwholesale trade for delivery at the time and place of removal, where the<br \/>\nbuyer is not a related person and the price is the sole consideration for<br \/>\nthe sale:\n<\/p>\n<p>Provided that&#8212;&#8212;&#8211;\n<\/p>\n<p>(i) where, in accordance with the normal practice of the wholesale trade in<br \/>\nsuch goods, such goods are sold by the assessee at different prices to<br \/>\ndifferent classes of buyers (not being related persons) each such price<br \/>\nshall, subject to the existence of the other circumstances specified in<br \/>\nclause (a), be deemed to be the normal price of such goods in relation to<br \/>\neach such class of buyers:\n<\/p>\n<p>(ii) Where such goods are sold by the assessee in the course of wholesale<br \/>\ntrade for delivery at the time and place of removal at a price fixed under<br \/>\nany law for the time being in force or at a price, being the maximum, fixed<br \/>\nunder any such law, then, notwithstanding anything contained in clause\n<\/p>\n<p>(iii) of this proviso, the price or the maximum price, as the case may be,<br \/>\nso fixed, shall, in relation to the goods so sold, be deemed to be the<br \/>\nnormal price thereof;\n<\/p>\n<p>(iii) where the assessee so arranges that the goods are generally not sold<br \/>\nby him in the course of wholesale trade except to or through a related<br \/>\nperson the normal price of the goods sold by the assessee to or through<br \/>\nsuch related person shall be deemed to be the price at which they are<br \/>\nordinarily sold by the related person in the course of wholesale trade at<br \/>\nthe time of removal, to dealers (not being related persons) or where such<br \/>\ngoods are not sold to such dealers, to dealers (being related persons), who<br \/>\nsell such goods in retail;\n<\/p>\n<p>(b)  Where the normal price of such goods is not ascertainable for the<br \/>\nreason, that such goods are not sold or for any other reason, the nearest<br \/>\nascertainable equivalent thereof determined in such manner as may be<br \/>\nprescribed.\n<\/p>\n<pre>(2) to (4)    xxx                             xxx\nxxx\n\n<\/pre>\n<p>In view of the submission of learned counsel for the respondent that the<br \/>\nappellant itself has stated that clause (a) of sub-section (1) of Section 4<br \/>\ndoes not apply, the only provision under which the price can be fixed is<br \/>\nclause (b) of sub-section (1) of Section 4 of the Act. That could be done<br \/>\nin accordance with the Central Excise (Valuation) Rules, 1975. From a<br \/>\nperusal of the order under challenge, it does not appear that the Tribunal<br \/>\nproceeded to fix the price under any of the Rules. In the circumstances, we<br \/>\nare of the view that the price of goods fixed by the Tribunal cannot be<br \/>\nsustained. As the case was remanded taking note of the complaint that<br \/>\npermissible deductions were not allowed to the assessee and the<br \/>\ndetermination of the price by the Tribunal is found by us to be without any<br \/>\nlegal basis, we leave it to the assessing authority to determine the price<br \/>\nin accordance with the afore-mentioned provisions of law.\n<\/p>\n<p>We, therefore, set aside the order under challenge insofar as it relates to<br \/>\nfixation of the price for the purposes of assessable value. The Collector,<br \/>\nCentral Excise, shall now determine the assessable value duly considering<br \/>\nthe question of permissible deduction as per the direction of the Tribunal<br \/>\nand in accordance with the law, namely, under Section 4(1)(b) of the Act<br \/>\nread with the Rules in the light of what is stated above.\n<\/p>\n<p>The appeal is accordingly disposed of. There shall be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Dugar Electronics vs Collector Of Central Excise, &#8230; on 21 November, 2002 Bench: Syed Shah Quadri, Arijit Pasayat CASE NO.: Appeal (civil) 9918 of 1995 PETITIONER: DUGAR ELECTRONICS RESPONDENT: COLLECTOR OF CENTRAL EXCISE, CALCUTTA DATE OF JUDGMENT: 21\/11\/2002 BENCH: SYED SHAH MOHAMMED QUADRI &amp; ARIJIT PASAYAT JUDGMENT: JUDGMENT 2002 Supp(4) SCR [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-72296","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dugar Electronics vs Collector Of Central Excise, ... on 21 November, 2002 - Free Judgements of Supreme Court &amp; 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