CEGAT Appellate Tribunal rules in favor of shaving product manufacturers on duty calculation method

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, manufacturers of shaving products, in three appeals related to duty and penalties. The Tribunal held that duty should be calculated based on the maximum price for products intended for the Canteen Stores Department, not the higher price for general customers. The pre-deposit condition for the appeals was waived, and the case was scheduled for a final hearing on October 20, 2000.

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The Appellate Tribunal CEGAT, New Delhi heard three appeals related to duty demanded and penalties imposed, arising from a common order by the Deputy Commissioner in Jaipur. The appellants, manufacturers of shaving products, argued that duty should be based on the maximum price printed on the package meant for Canteen Stores Department, not the higher price for general customers. The Tribunal agreed with the appellants, citing a previous decision, and waived the pre-deposit condition for entertaining the appeals. The final hearing was scheduled for October 20, 2000.

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