Customs, Excise and Gold Tribunal - Mumbai
Fag Precision Bearings Limited, ... vs Commissioner Of Customs And Central ... on 7 June, 2001
ORDER Gowri Shankar, Member (T)
1. The question for consideration in this appeal is the liability to inclusion in the value of the goods manufactured by the appellant of the cost of ballpoint pen and calendars which it supplied to the dealers of its products on receipts of payment for them. The dealers inscribed on these goods their names and the name of the appellant and distributed them as advertising material. In the order impugned in this appeal, the Commissioner has said that this cost is to form part of the assessable value.
2. We have heard both sides.
3. In its order in appeal E/3807-V/98 filed by the same appellant the Tribunal has, by applying the ratio of the judgment of the Supreme Court in Philips (India) Limited Vs. CCE 1998 (74) ECR 722, held that since the cost of the advertising material was recovered from the dealers, it would not be includable in the assessable value. The fact before us are identical. Accordingly, there is no case for inclusion of these amounts in the assessable value.
4. In the light of this, we have not considered it necessary to deal with the arguments of counsel for the appellants on limitation.
5. Appeal allowed, Impugned order set aside.