Equalised sales tax deduction upheld for assessable value under Central Excise valuation rules, with abatement claim accepted.

Equalised sales tax was treated as deductible from the transaction value while determining assessable value under Section 4 of the Central Excise Act, 1944. The Tribunal followed its earlier final orders in the same appellant's case and other co-ordinate decisions recognising such deduction, and declined to depart from that view. Reliance on a High Court ruling dealing with proof of freight charges did not alter the position, particularly because the earlier Tribunal orders had not been challenged by the Department. The abatement claim was accordingly accepted.

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Issues: Whether equalised sales tax was deductible from the transaction value for arriving at the assessable value under Section 4 of the Central Excise Act, 1944.

Analysis: The Tribunal followed its earlier final orders in the appellant's own case and other co-ordinate decisions holding that equalised sales tax can be deducted while computing the assessable value under Section 4. The Revenue's reliance on a High Court decision concerning proof of freight charges did not persuade the Tribunal to take a different view, particularly when the earlier Tribunal orders had not been challenged by the Department.

Conclusion: Equalised sales tax was held deductible from the transaction value, and the claim for abatement was allowed.

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