M/S. Henkel Spic (i) Ltd. Vs. Cce, Trichy - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Apr-06-2011 |
|
E/299/2004 & E/300/2004 Arising out of Order-in-Appeal No. 329
& 330/2003 dated 14.11.2 |
| THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER |
| M/S. Henkel Spic (i) Ltd. |
| Cce, Trichy |
| For the Appellants: J. Shankar Raman, Advocate. For the Respondents: C. Rangaraju, SDR. |
per: jyoti balasundaram, 1. the issue in dispute namely as to whether free supplies of detergent cakes along with detergent powder by the assessees are includible in the assessable value of the detergent powder. 2. we have heard both sides. we find the issue stands decided in favour of the assessees vide the tribunal’s order in the case of kothari detergents (p) ltd. vs. cce, kanpur - 1998 (104) elt 513 (t), which has been followed in surya food and agro ltd. vs. cce, noida - 2003 (156) elt 488 (tri.-del.). the decisions relied upon by the lower appellate authority namely those in the case of glaxo india ltd. vs. collector - 1995 (76) elt 451 (tri.) and hindustan coca products vs. collector - 1997 (93) elt 180 (tri.) have been distinguished in the kothari detergents (p) ltd. (supra). following the ratio of the decision in the case of kothari detergents (p) ltd., (supra), we set aside the impugned orders confirming demands for different periods and allow the appeals.
Per: Jyoti Balasundaram,
1. The issue in dispute namely as to whether free supplies of detergent cakes along with detergent powder by the assessees are includible in the assessable value of the detergent powder.
2. We have heard both sides. We find the issue stands decided in favour of the assessees vide the Tribunal’s order in the case of Kothari Detergents (P) Ltd. Vs. CCE, Kanpur - 1998 (104) ELT 513 (T), which has been followed in Surya Food and Agro Ltd. Vs. CCE, Noida - 2003 (156) ELT 488 (Tri.-Del.). The decisions relied upon by the lower appellate authority namely those in the case of Glaxo India Ltd. Vs. Collector - 1995 (76) ELT 451 (Tri.) and Hindustan Coca Products Vs. Collector - 1997 (93) ELT 180 (Tri.) have been distinguished in the Kothari Detergents (P) Ltd. (supra). Following the ratio of the decision in the case of Kothari Detergents (P) Ltd., (supra), we set aside the impugned orders confirming demands for different periods and allow the appeals.