CEGAT: Joint Plant Committee charges excluded from assessable value for excise duty. Revenue appeal dismissed.

The Appellate Tribunal CEGAT, Kolkata held that joint plant committee charges are not to be included in the assessable value for central excise duty, as they are not part of the sale price. The Revenue's appeal was dismissed, while the appellants' appeals were upheld.

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The judgment by Appellate Tribunal CEGAT, Kolkata addressed whether joint plant committee charges should be included in the assessable value for central excise duty. Referring to a previous case, the Tribunal ruled that such charges are not part of the sale price and should not be included in the assessable value. The appeal by the Revenue was rejected, and the appeals by the appellants were allowed.

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