2004 (10) TMI 503

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.... Advocate, for the Appellant. S/Shri R.K. Sankhla and S.M. Tata, SDRs,  for  the  Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The differential duty demands in these cases are on account of three factors. The first is that the deduction claimed by the appellant towards sales tax from the price being not allowed in full, the second being that the appellant had ....

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....ing of the case, the learned Counsel has pointed out that such difference in amount is not required to be treated as value of the goods. He has relied on the decision of the Apex Court in the case of Baroda Electric Meters Ltd. - 1997 (94) E.L.T. 13 (S.C.). In regard to the bank collection charges, the submission of the learned Counsel is that these are banking charges and have been held to be ded....