2016 (6) TMI 1094

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.... Appellant: Shri L.P.Asthana, Advocate For the Respondent: Shri S.Nunthuk, JCDR ORDER Per: B.Ravichandran These appellant filed this appeal against the order dated 10.5.2006 of Commissioner (Appeals), Jaipur, II. 2. The Appellants are engaged in the manufacture of petroleum products and clear the same through various storage terminals. The appellants were having central excise regis....

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....of Rajasthan. The clarifications dated 5.7.2002 and 18.7.2002 make it clear about the method of collection of this levy. The entry tax is collected from the customer along with sale price of goods. As such, the learned Counsel pleaded that the said tax is deductible in terms of Section 4(1) of the Central Excise Act, 1944. 4. Learned AR Shri S.Nunthuk reiterated the findings in the impugned ord....

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....nd that the value under section 4 does not include the amount of the duty of excise, sales tax and other taxes, if any, payable on such goods. Hon'ble Supreme Court in Bombay Tyre International, 1984 (17) ELT 329 (SC) held that sales tax, turnover tax and octroi where payable/paid should be allowed deduction. 6. In appellant's own case for the earlier periods on the same issue, the Commissioner....