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JYOTI BALASUNDARAM, LAJJA RAM
Richardson and Cruddas (1972) Ltd. – Appellant
Versus
Collector of Central Excise, Nagpur – Respondent
Per Jyoti Balasundaram:
In this case a differential duty demand of Rs. 3,20,319.11 has been confirmed on testing charges recovered from customers during the period from 15.12.83 to 7.9.86 under Rule 9 (2) of the Central Excise Rules read with Section 11A of the Central Excise Act, 1944. In addition, a penalty of Rs. 50,000/- has been imposed on the appellants, who are manufacturers of transmission towers falling under CET sub heading No. 7308.90. The appellants' assailed the order both on merits as well as on the non-applicability of the extended period of limitation.
2. Since the appellants have asked for the decision on merits, we have gone through the written submissions filed by them, heard Shri K. Srivastava, SDR and perused the records.
3. We find that in the assessee's own case, by Final Order No. E/141/91-B1 dated 8.7.91, it has been held that charges on account of test charges recovered by the appellants from the customers in terms of a contract forms part of assessable value of the goods covered by the contract. The ratio of the above mentioned order is directly applicable to the present case and hence, we hold that the testing charges form part of assessable value of t
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