Dharmada charges excluded from assessable value where compulsory collection alone did not make them part of excisable value.

Dharmada collected by assessees was considered in relation to assessable value under Section 4 of the Central Excises & Salt Act, 1944. The Tribunal followed its earlier Dharmada ruling and rejected the Revenue's argument that compulsory collection from customers automatically formed part of assessable value. On that reasoning, Dharmada was treated as not includible in assessable value, and the Revenue's appeals failed.

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Issues: Whether Dharmada charged by the assessees was includible in the assessable value under Section 4 of the Central Excises & Salt Act, 1944.

Analysis: The Tribunal followed its earlier decision on Dharmada and declined to accept the Revenue's contention that the amount, being compulsorily collected from customers, must necessarily form part of the assessable value.

Conclusion: Dharmada was held not includible in the assessable value, and the Revenue's appeals were rejected.

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