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        Central Excise

        2001 (1) TMI 768 - AT - Central Excise

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        CEGAT: JPC and SDF not part of iron & steel assessable value The Appellate Tribunal CEGAT, New Delhi held that Joint Plant Committee Cess (JPC) and Steel Development Fund (SDF) are not to be included in the ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              CEGAT: JPC and SDF not part of iron & steel assessable value

                              The Appellate Tribunal CEGAT, New Delhi held that Joint Plant Committee Cess (JPC) and Steel Development Fund (SDF) are not to be included in the assessable value of iron & steel products, following precedents favoring the assessee. The appeals were dismissed.


                              The Appellate Tribunal CEGAT, New Delhi ruled that Joint Plant Committee Cess (JPC) and Steel Development Fund (SDF) do not have to be included in the assessable value of iron & steel products. The decision was based on previous rulings in favor of the assessee. The appeals were rejected.
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