{"id":89048,"date":"1986-09-02T00:00:00","date_gmt":"1986-09-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bhangar-industries-ltd-vs-collector-of-central-excise-on-2-september-1986"},"modified":"2018-05-31T02:17:15","modified_gmt":"2018-05-30T20:47:15","slug":"bhangar-industries-ltd-vs-collector-of-central-excise-on-2-september-1986","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bhangar-industries-ltd-vs-collector-of-central-excise-on-2-september-1986","title":{"rendered":"Bhangar Industries Ltd. vs Collector Of Central Excise on 2 September, 1986"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Bhangar Industries Ltd. vs Collector Of Central Excise on 2 September, 1986<\/div>\n
Equivalent citations: 1987 (10) ECR 58 Tri Delhi, 1986 (26) ELT 986 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 1.  These are seven Revision Applications filed by the appellants before the Government of India. On the setting up of the Tribunal, these are transferred here and are being treated as appeals before us.\n<\/p>\n
2. Since all these appeals are related to the same issue, these are being disposed of by this common order.\n<\/p>\n
3. When the matter is called, Shri Ajwani, learned Senior Departmental Representative raises the preliminary point in respect of Appeal No. 213\/77, that the plea of brand name was not raised before the Assistant Collector. He seems to make the point that the appellants, therefore, should not be permitted to raise this pleas at this stage. We find that this plea was not only raise before the Appellate Collector but the Appellate Collector had also given it due consideration and passed orders thereon. There is, therefore, no ground for raising any objection to this plea.\n<\/p>\n
4. Shri J.J. Bhatt, learned Advocate for the appellant has stated that the basis stand of the appellants has always been that they are liable to duty on ex-factory prices. It is submitted that the plea relating to brand name follows from this basis argument.\n<\/p>\n
5. It is further stated on behalf of the appellants that they are fully covered by the ratio of a number of CEGAT, High Colurt and Supreme Court decisions as mentioned below:-\n<\/p>\n
1.  Union of India and Ors. Etc. Etc. v. Bombay Tyre  International Ltd. Etc. Etc.<\/a> 1983 ELT 1986 (SC)<\/p>\n
2. Redihot Electricals Delhi v. Union of India and Ors. 1986 (23) 421 (Del)<\/p>\n
3. Union of India v. Cibatul Limited<\/a> 1985 (22) ELT 302 (SC)<\/p>\n
4. Two Star and Anr. v. Assistant Collector of Customs, Central Excise, Bombay and Anr. 1981 ELT 865 (Bom)<\/p>\n
5. Union of India and Ors. v. Atic Industries Ltd.<\/a> 1984 (17) ELT 323 (SC)<\/p>\n
6. CEGAT order No. 328 dated 28-4-1986 in the case of Polar Auto & Engg. Industries P. Ltd. v. Collector of Central Excise, Delhi.\n<\/p>\n
6.     Responding,   the   learned   SDR   has  sought   to   reiterate   the   point made   in   the  order-in-original  that  the  judgement  in  the  Voltas  case  was given on the issue of whether  the assessee could  be   charged to duty  on the   basis  of   prices  charged  directly   to   consumers. It   is  stated  that   the issue  of    brand  name  owners   was   not   before   the  court.  It  is  urged  that if main argument of the appellants is  related to post manufacturing expenses, then the matter may merit to be remanded for a determination thereof.\n<\/p>\n
7.     Referring   to   the   Redihot   Electricals   and   Cibatul   decisions,   it is  again  submitted  on  behalf   of  the  Department  that  the issue in  those cases was as to what should be considered as manufacture for  and on behalf of another person. It is submitted that the issue of brand owners is distinct and in view of the  special tie; up, they should be treated as related persons and   assessment   should   be   made   under   Section   4   (1)  (b)   of   the   Central Excises   &   Salt   Act,   1944.   To   support   this  argument,   it   is   pointed   out that normally a manufacturer should have post manufacturing sales responsibilities which  the appellants do not  have. On the other  hand, the brand owner does not have the manufacturing head-aches and liability. Therefore, manufacture  for  a  brand  owner   is  a  special  tie  up  in  respect  of  which old   Section   4(1 )(a)  of  Central   Excises  Act   cannot  apply,  and  assessment should be under Section 4(1 )(b) on best judgement basis.\n<\/p>\n
8.     We have carefully considered the facts of the case and the submissions   made   before  us.   The  simple  issue   involved  in  all  these  appeals  is whether in a case of manufacture on behalf of a brand owner, the valuation of  exciseable  goods  under   Section   4   of  the  Central Excises  &  Salt  Act, 1944   should   be   based   on   the   prices, of   the   manufacturer   to   the   brand owner  or  on  the  prices  of  the brand owner to his buyers.  A  number of judgements have been cited on behalf of the appellants, in order to support the  point  that  appellants  are  liable  to Central  Excise duty  on the  basis of their ex-factory prices minus post manufacturing expenses which, according to the appellants is the basic stand which, they have taken. Following this   position,   it   is   urged   that   appellants   prices   to   Bajaj   represent   the correct  basis  for  determination of  assessable value and that the escalated prices at which sale is made by Bajaj would include various post-manufacturing expenses  which  cannot be included.  We find that this Tribunal has already decided in the ease of another  manufacturer supplying goods to  brand  owner  Bajaj that duty is leviable correctly on the prices of the manufacturer  to  the  brand owner  and not  the  prices of the brand owner to  his   buyers,   this   decision   is  contained   in  order  No. 328\/86   dated  28th April,   86   in   the   case   of   Polar   Auto   Engineering   Industries   (P)   Ltd.   v. Collector of Central Excise, Delhi.\n<\/p>\n
9.     On behalf of the Department, an attempt has been made to establish  that  appellants  cannot   rely  on  the  decisions  in  the  Voltas  &  Redihot Electricals  or   Cibatul   cases.   Since,   it   is   pointed  Out   that   the  issue  of brand owner was not before the courts in those cases. We do not consider it  necessary to go into this argument at any length for the reasons, that the appellants have themselves stated that they are relying on the relevant judgements only in so far as the basic issue as regards post manufacturing expenses  is  concerned.  As  understood  from  the  angle  that  the  valuation of  goods   for   payment   of  Central  Excise  duty   should be on  the  basis  of prices  at  the  point  of   clearance  of  the  factory, so  far  as  the issue of brand owner is concerned, as they have added that they are already covered by  the  decision  of  this  Tribunal  in   the  case  of  Polar  Auto  Industries  P Ltd. (Supra).\n<\/p>\n
10.   The   learned   Department   Representative   has   made   a   point   that the manufacturer in this case has no post manufacturing sales responsibilities and the brand owner has no headaches and responsibilities and therefore, this arrangement should be considered. as special tie up, in respect of which valuation of goods manufactured should be done under Section 4(1 (b) of the Central Excises & Salt Act on the best judgement basis. We cannot agree with this view as it is not the order. Department’s case that the transactions between the appellants and the brand owners are not at arms length or that one has interest in the other’s business or there was extra commercial consideration in the prices agreed between the parties.  This judgement of the Tribunal relied on the decision of the Bombay High Court in the case of Two Star and Ors. v. Union of India.\n<\/p>\n
11.   The issue of brand owners has been finally settled by a Supreme Court decision which was not  cited before us and that  is Jt. Secretary to   Governemt   of  India   v.   Food   Specialities   1985(22)  ELT   32V In  that case, Food Specialities entered into an agreement with M\/s. Nestle to manufacture on their behalf sweetened condensed milk soluable coffee, & Baby Milk foods under certain trade mark in respect of which the latter was registered as the sole user in India. It is held by the Supreme Court that what were sold and supplied by the respondents were goods manufactured by it with trade mark affixed to it and it was the actual price of such goods that must determine the value for  the purpose of excise duty. It was held that it was the wholesale price at which the goods with the trade mark affixed to them were sold by Food Specialities Ltd. to Nestle Products (India) as stipulated under the agreements which would be the value of the goods for the purpose of excise duty.\n<\/p>\n
12.   Accordingly, all these appeals have to succeed. Appeals allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Bhangar Industries Ltd. vs Collector Of Central Excise on 2 September, 1986 Equivalent citations: 1987 (10) ECR 58 Tri Delhi, 1986 (26) ELT 986 Tri Del ORDER 1. These are seven Revision Applications filed by the appellants before the Government of India. On the setting up of the […]<\/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":[41,33],"tags":[],"class_list":["post-89048","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nBhangar Industries Ltd. vs Collector Of Central Excise on 2 September, 1986 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/bhangar-industries-ltd-vs-collector-of-central-excise-on-2-september-1986\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bhangar Industries Ltd. vs Collector Of Central Excise on 2 September, 1986 - 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