2019 (6) TMI 501

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....N, TECHNICAL MEMBER Shri Sourabh Bagaria, Advocate And Sri Indranil Banerjee, Advocate for the Appellant (s) Sri H.S. Abedin, A.C. (A.R.) for the Respondent (s) ORDER PER SHRI V. PADMANABHAN The appellants have filed these appeals against Order-in-Appeal Nos. 16/KOL-III/2017 dated-31/10/2017, 18-19/KOL-III/2017 dated-20.11.2017 passed by the Commissioner of CGST & CX (Appeal-I), Kol....

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....ese charges were payable by the buyers in addition to the ex-factory price. Out of the four price components, Banding charges as well as Safety Stiching Charge was added to the ex-factory price for arriving at transaction value for payment of jute cess. The Department was of the view that the appellant was required to include the Departmental charges for inspection as well as supply in the ex-fact....

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.... DGS&D and such charges are neither payable to the appellants nor recovered by them in the invoices. He submitted that the finding of the Commissioner (Appeal) in the impugned orders to the effect that such Departmental charges are recovered by the appellants is incorrect. 5. The Ld. Advocate further submitted that the issue has since been decided in favour of the appellants for the subsequent ....

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....of the assessee is required to be included in the assessable value. 7. We have considered the submissions made by both sides and perused the records. 8. The case made by Revenue is for inclusion of the Departmental charges in the total assessable value for payment of cess on jute products. The supply orders placed by DGS&D indicate that Service Tax @ 12.36% is payable on such Departmental ch....