COMMISSIONER OF CUSTOMS AND C.E.NAGPUR vs. M/S. ISPAT INDUSTRIES LTD

10 Page 11 JUDGMENT premises of manufacture or production for delivery at the place of manufacture or production, or if a wholesale market does not exist for such article at such place, at the nearest place where such market exists, or (b) where such price is not ascertainable, the price at which an article of the like kind and quality

SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

price is the sole consideration for the sale:” (4) For the purposes of this section, - (a) “assessee” means the person who is liable to pay the duty of excise under this Act and includes his agent;” 11. Recovery of sums due to Government. - In respect of duty and any other sums of any kind payable to the Central Government under

M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III

Appeal is disposed of accordingly

10 Page 11 JUDGMENT place of manufacture or production, or if a wholesale market does not exist for such article at such place, at the nearest place where such market exists, or (b) Where such price is not ascertainable, the price at which an article of the like kind and quality is sold or is capable of being sold

WIPRO LTD. vs. ASST. COLLECTOR OF CUSTOMS

The appeals are allowed in the aforesaid terms with no order as to

10 of 37 Page 11 JUDGMENT Authority, the customs authorities added further sum of Rs.15,214.69 paisa to the value of goods of handling charges, being one per cent free on board value of the goods. Obviously, the appellant was aggrieved by this addition and handling charges on notional basis pursuant to the aforesaid proviso whereby the charges for loading

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

10. Section 64. Extent, commencement and application. (1) This Chapter extends to the whole of India except the State of Jammu and Kashmir. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. (3) It shall apply to taxable services provided on or after the commencement of this Chapter

COMMNR.,CUSTOMS & CENT.EXCISE AURANGABAD vs. M/S. ROOFIT INDUSTRIES LTD

Appeal is allowed restoring the order passed by the Adjudicating

10 of 15 Page 11 JUDGMENT Aurangabad2 in the following words: “6. We have heard the parties at length. In our view, Section 4 has to be read as a whole. Under Section 4(1)(a), the normal price is the price at which goods are ordinarily sold by the assessee to a buyer in the course of wholesale trade

COMMNR. OF CUSTOMS, AHMEDABAD vs. M/S. ESSAR STEEL LTD

10 Page 11 JUDGMENT (a) the seller and the buyer have no interest in the business of each other; or (b) one of them has no interest in the business of the other, and the price is the sole consideration for the sale or offer for sale: Provided that such price shall be calculated with reference to the rate

COMMISSIONER OF CENTRAL EXCISE, NAGPUR-I vs. M/S. INDORAMA SYNTHETICS (I) LTD

10 of 23 Page 11 JUDGMENT definition of 'transaction value' contained in this very section, i.e. Section 4(3)(d), certain charges can be added to the price at which the goods are actually sold, under certain circumstances. These include the provision for advertising or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty commission

COMMISSIONER OF CENTRAL EXCISE vs. M/S NESTLE INDIA LTD

transferred only to two sister concerns and no sale is involved, the assessable value of instant tea removed to the respondent’s own units would be determined on the basis of the export price of similar goods and not 115% of the cost of production. 2 Page 3 JUDGMENT 3. The order in original dated 31.5.2006 passed by the Additional

M/S. ESCORTS LTD. vs. COMMNR. OF CENTRAL EXCISE, FARIDABAD

The appeal is allowed accordingly

transferred any transmission assemblies to any other person. However, they have been supplying the transmission assembly to their own units at Nagpur and Rudhrapur for manufacturing tractors. (b) It is submitted that this letter can at most lead to a conclusion that the transmission assembly made by M & M is marketable. 50. The show cause notice has placed reliance

COMMNR. OF CENTRAL EXCISE, AURANGABAD vs. M/S.GOODYEAR SOUTH ASIA TYRES P. L.&ORS

2), 52, 173C, 173F, 173G of the Rules was also alleged and penal action was proposed under Section 11AC of the Act read with Rules 173 of the Rules, alongwith penal interest under section 11AB of the Act. The notice also invoked extended period under proviso to Section 11A(1) of the Act for suppression of facts and willful

M/S. COAL HANDLERS PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, KOLKATA

The appeals are allowed and

transfer of goods to their destination, which process may also involve clearance at subsequent stages during forwarding operations. In the opinion of the larger Bench, the procurer of orders on commission basis renders services which are not connected with such clearing and forwarding operations, which have bearing on the movement of goods. It also mentioned that normally

M/S. K.R.C.D. (I) PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI

The appeal is allowed

transfers data from the stamper to a CD. The programme which is duplicated on the CD is owned by the customer who is either himself the distributor or is a copyright owner. The distributor/copyright holder then, upon receipt of the duplicate copies from the appellant loads part of the royalty paid to the music producer on each such CD which

M/S IVRCL. INFRASTRUCTURE & PROJECTS LTD vs. COMMNR. OF CUSTOMS, CHENNAI

The appeal is dismissed with

Section 25(1) of the Customs Act, certain items were exempted from payment of customs duty and additional duty leviable under the Customs Tariff Act. We are concerned with serial No.217 of this notification which reads as follows: “217. 84 or any other Goods specified in List 11 Nil Nil 38 Chapter required for construction of roads.” The conditions