1994 (9) TMI 179

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.... chemical known as bottom pouring compound which is used in the manufacture of steel ingots and steel castings for the purpose of lining the moulds before pouring molten steel into them. In their sales of this compound to Tata Iron and Steel Co., the appellants collected in their invoice the fixing/application charges for providing the service in the form of labour force who are employed to pour the chemical into the moulds. The jurisdictional Assistant Collector held that the application/fixation charges lend marketability to the product and hence ordered that these charges be added to the assessable value of the goods. The Assistant Collector's order was upheld in appeal leading to the present appeal. The other issue is regarding the trad....

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....Union of India - 1991 (56) E.L.T. 329 (Bom.) = 1992 (40) ECR 24. The ld. Consultant, further, argued that it is equally well-settled that under Section 4 of Central Excises & Salt 1944, trade discount can vary between dealers in different regions or within same region. 3. Shri A.K. Singhal, ld. JDR, while reiterating the reasoning of the lower authorities urged that it has been correctly held that the appellants have failed to establish their claim for the deductions from the assessable value with relevant material evidence. 4. On a careful consideration of the submissions made, it is seen that the appellants have a case regarding exclusion of fixation/application charges from assessable value. These charges are separately i....