Tribunal dismisses appeal regarding inclusion of goods in clearance value for exemption

The appeal against the Order-in-Appeal by the Commissioner (Appeals) was dismissed by the Tribunal. The goods manufactured by the appellants for Steel Authority of India were included in the clearance value for exemption as they did not bear any brand name.

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The appeal was filed against an Order-in-Appeal by the Commissioner (Appeals). The appellants were engaged in manufacturing re-rollable material of iron and steel and doing job work for Steel Authority of India. A show cause notice was issued to include the value of job worked goods of SAIL for computing aggregate clearance value. The Tribunal confirmed the demand as the goods did not bear any brand name, hence included in the clearance value for availing exemption. The appeal was dismissed.

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