CEGAT Upholds Differential Duty Assessment; Manufacturing Profit Inclusion in Assessable Value

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal challenging the demand of differential duty on manufacturing profit not included in assessable value. The Tribunal upheld that job charges usually encompass manufacturing profit, and the absence of evidence to the contrary led to the rejection of the appeal.

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The Appellate Tribunal CEGAT, New Delhi dismissed the appeal challenging the demand of differential duty on manufacturing profit not included in assessable value. The respondent, absent during the hearing, supplied "slides" to I.T.C. Ltd. under job charges. The Collector (Appeals) had set aside the demands, but the Collector of Central Excise challenged this decision. The Tribunal rejected the appeal, stating that job charges typically cover manufacturing profit, and no evidence showed otherwise.

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