Tata Ssl Ltd. Vs. Commissioner of C. Ex. and Cus.

Tata Ssl Ltd. vs Commissioner of C. Ex. and Cus.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jan 01, 2000

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Citation: sooperkanoon.com/17408
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Jan 01, 2000
Subject: Customs

Case Summary

AI-generated summary - not the official court judgment text.

Customs

Key legal issue: Customs

Parties & Advocates

Appellant / Petitioner

Tata Ssl Ltd.

Respondent

Commissioner of C. Ex. and Cus.

Legal References

Reported In: (2002)(146)ELT603Tri(Mum.)bai

Excerpt

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.

Full Judgment

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.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Tata Ssl Ltd. vs Commissioner of C. Ex. and Cus. Same Subject Customs