1997 (12) TMI 254

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....nt. Shri M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Order dated 16-8-1990 passed by the Additional Collector of Central Excise, Faridabad is under challenge in this appeal. 2. Appellant, engaged in the manufacture of ceramic tiles, was also getting small quantity of the tiles printed and distributed to dealers and collecting Rs. 9.50 per t....

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....d of differential duty on the aforesaid value. Though the appellant resisted the notice, the Additional Collector confirmed the demand. This order is now challenged. 3. Bulk of the amount leading to the impugned demand relates to part of cost of printed tiles recovered by the appellant from dealers to whom printed tiles were distributed. By printed tile is meant the ordinary ceramic tile w....

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....s principle would apply to the part of the cost of printed tiles recovered by the appellant from the dealers. Tribunal has held in Appeal Nos. E/2270/90-A and 3003/92-A by Final Order Nos. 1060 & 1061/95-A, that a part of the cost of gift articles collected by the manufacturer from the dealer cannot be included in the assessable value. In this view Rs. 9.50 per tile collected by the appellant from....