1977 (1) TMI 150

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....equent verification. Subsequent verification revealed that most of the Refrigerators were sold to a related firm, namely, M/s. Lloyd Sales Corporation at Rs. 1,800/- and the later in turn sold them to the approved dealers at a price of Rs. 2,800/-plus Rs. 500/- separately under an invoice (Rs. 250/- for Voltage stablizer and Rs. 250/- for service charges). The Asstt. Collector in his impugned Adjudication Order has held after considering the submission made by the appellants before him that the net assessable value under Section 4 of the Central Excises & Salt Act, 1944 should be Rs. 2,200/- as against Rs. 1,800/- declared by the appellants about the stablizer it has been stated that all the Refrigerators sold through M/s. Lloyd Sales Corpo....

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....judication order itself 18%, 1% and 1.5% of the sales were made by the appellants to M/s. Bansal Garg & Co., Jawanda Refrigerators and Jogi Sales Corporation. respectively. The independent character of the above sales has not been disputed either in the Adjudication order or in the records. The sales to all the above three parties and to M/s. Llyod Sales Corporation are at the same price. Therefore, a wholesale cash price of the Refrigerators manufactured and cleared by the appellants is available at the factory gate and consequently this will be the wholesale cash price for the purposes of Section 4 (a) of the Central Excises and Salt Act, 1944 and the fact that the appellants sold 20% of the Refrigerators to Llyod Sales would not make the....

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.... lt is stated that they are post clearance charges and therefore they should not be included in the assessable value. ln this connection I have seen the pamphlet of the Refrigerator entitled "Here comes ZENITH 165-The Mini Giant" published by the appellants. In the above pamphlet the appellants have stated below about the warranty: "Five years warranty 5 years guarantee for sealed system and one year for the rest" The service charges have not been mentioned in the above pamphlet although mention is made of "after sale service" about which the following instruction is indicated: "Your maintenance problem let's look after them, backed by most efficient after Sales "Care" handled by experts who know their Zenith inside out. Remembe....