TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal supports split-up method for duty calculation on consignment, favoring assessee over Revenue</h1> The Tribunal upheld the order-in-Appeal allowing the assessee's appeal regarding duty calculation on a consignment of main distribution frame. The dispute ... SSI exemption - Rate of duty Issues:Appeal against order-in-Appeal allowing appeal by assessee based on split-up of consignment for duty calculation under Notification 1/93-C.E. - Interpretation of total value for duty rate determination - Relevant case laws on similar issues.Analysis:1. The appeal filed by the Revenue challenged the order-in-Appeal No. 48/99-(TRY) dated 11-1-99 passed by the Commissioner of Central Excise (Appeals), Trichy, where the appeal filed by the assessee against the original authority's order was allowed. The dispute revolved around whether the total value of a consignment should be considered together to determine the duty rate or if there could be a split-up of the consignment for duty calculation purposes.2. The case involved M/s. Pouyet Communications India Pvt Ltd., who cleared a single consignment of main distribution frame at different rates within various slabs under Notification 1/93-C.E. The department contended that the total value of the consignment should be taken together for duty rate determination, while the respondents argued for the split-up approach. The Tribunal heard arguments from both sides, with the SDR reiterating the grounds of appeal and the Consultant defending the impugned order.3. During the hearing, the Consultant referred to relevant case laws to support their argument. The cases of CCE v. Pyromaster Furnaces (P) Ltd. and CCE v. Helios Antennas were cited, highlighting the interpretation of notifications providing exemptions based on the value of goods rather than the quantum of goods. These cases, though related to a different notification, were deemed relevant to the issue at hand.4. Upon examination of the records, it was found that the appellants correctly paid duty under Notification 1/93-C.E. based on the total value of clearances. The Tribunal determined that the split-up approach for duty calculation was acceptable in this case, contrary to the Revenue's argument against it. As a result, the impugned order was upheld, and the Revenue's appeal was dismissed.5. The judgment emphasized that the split-up of the consignment for duty calculation was permissible in this scenario, aligning with the interpretation of the relevant notification. The decision was based on the specific facts of the case and the application of the law to the circumstances presented. Ultimately, the Tribunal's ruling favored the respondents, affirming their method of duty payment based on the split-up of the consignment values.
TaxTMI 
TaxTMI 
