Tribunal rules bonus post-clearance not part of assessable value in goods case.

The Tribunal ruled in favor of the appellant, a PSU Unit, in a case challenging the inclusion of bonus in the assessable value of goods. The appellant argued that the bonus, received post-clearance and duty payment, should not be part of the assessable value as it related to post-sale considerations. Citing precedents, the Tribunal agreed with the appellant's position, setting aside the Order-in-Appeal and allowing the appeal.

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Issues involved: Challenge to correctness of Order-in-Appeal regarding inclusion of bonus in assessable value.

Summary:
The appellant, a PSU Unit, challenged Order-in-Appeal No. 316/91 dated 30-9-1991, which questioned the inclusion of bonus received for supply of goods in the assessable value. The appellant contended that the bonus was claimed after goods clearance and duty payment, thus not forming part of the assessable value. Citing precedents like Jalan Refractories Pvt. Ltd. and Bhartia Cutler Hammer Ltd., the appellant argued that post-sale considerations like bonus or liquidated damages should not be added to the assessable value as they relate to performance or non-performance after goods clearance. After hearing both parties, the Tribunal found that the issue had been settled in previous judgments and ruled in favor of the appellant, setting aside the impugned order and allowing the appeal.

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