Lajja Ram, Member (T)

1. These are three appeals filed by M/s. Vijayawada Bottling Company Ltd., against (1) Order-in-Appeal No. 12/85(G)(2); (2) Order-in-Appeal No. 13/85(G), and (3) Order-in-Appeal No. 14/85(G), all dated 25th January, 1985, and all passed by the Collector of Central Excise (Appeals), Madras. As they raise common issues, they were heard together, and are being disposed of by this common order.

2. The appellants were engaged in the manufacture of aerated waters, falling under Tariff Item No. 1D of the erstwhile Schedule to the Central Excises and Salt Act, 1944, (hereinafter referred to as the 'Tariff'), and P or P foods, falling under Item 1B of the Tariff.

3. In the price lists filed, the appellants on their own, worked out and declared assessable values after deducting amounts towards what they considered their post-manufacturing expenses and selling profits.

4. The Assistant Collector, Central Excise, Vijayawada disallowed their claim for deduction of the so-called post-manufacturing expenses, and the so-called selling profits.

5. After the publication of the judgment of the Hon'ble Supreme Court in the case - Union of India v. Bombay Tyres International Ltd.