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CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, NEW DELHI
Shiben K. Dhar, S.S. KANG, JJ.
Sharp Industries Ltd. -Appellant
Versus
Collector of Central Excise, Bombay -Respondent
Final Order No. 401-402/98-A Appeal Nos. E/2779 & 2795/90-A, 401 of 1998, 402 of 1998, E/2779 of 1990, E/2795 of 1990
Decided On : 24-12-1997
Nitin Mehta,K. Srivastava
Per Shiben K. Dhar :
The issue relates to addition of service charges of cylinders in assessable value. It was contended on behalf the appellants that the service charges for printing cylinders made on behalf of the clients are not includable in assessable value. They contended that these cylinders are still in their possession and had not been removed from their factory. It was held by the authorities below that cylinders contributed to the manufacturer and marketability of articles.
2. We have heard both sides. Similar issue came up before Tribunal in case of M/s. Flex Industries Vs. C.C.E. - 1997 (19) RLT 365. In that case cost of cylinder for printing film as per customers design was collected from the customer. Tribunal held that proportionate cost of cylinder is to be added in the assessable value and remanded the matter for de novo decision.
3. Following the ratio of this order, we remand the matter to adjudicating authority for working out proportionate cost of cylinder to be added to the assessable value. The Adjudicating authority shall pass an order after according appellants reasonable opportunity of being heard in the matter.
