Amber Electrical Conductors Vs. Cce - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu |
| Dec-31-1997 |
| U Bhat, S T K. |
| (1998)(75)LC77Tri(Chennai) |
| Amber Electrical Conductors |
| Cce |
1. appellant is absent in spite of notice for hearing, but has sent request for decision of the appeal on merits. we have heard shri m.ali, jdr and perused the papers.2. the dispute in this appeal relates to the liability to pay duty on the difference between estimated freight and insurance charges to be collected from the buyers and the actual expenditure incurred on that account subsequently. it is clear from the decision in baroda electric meters 1997 (94) elt 13 (sc) : 1998 (74) ecr 721 (sc), that no duty is payable on such difference. accordingly we set aside the impugned order and allow the appeal.
1. Appellant is absent in spite of notice for hearing, but has sent request for decision of the appeal on merits. We have heard Shri M.Ali, JDR and perused the papers.
2. The dispute in this appeal relates to the liability to pay duty on the difference between estimated freight and insurance charges to be collected from the buyers and the actual expenditure incurred on that account subsequently. It is clear from the decision in Baroda Electric Meters 1997 (94) ELT 13 (SC) : 1998 (74) ECR 721 (SC), that no duty is payable on such difference. Accordingly we set aside the impugned order and allow the appeal.