2004 (12) TMI 173

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wal, Member (T)]. - The issue involved in this Appeal filed by M/s. Siddhartha Tubes Ltd. relates to the determination of assessable value under Section 4 of the Central Excise Act. 2. Shri Bipin Garg, learned Advocate submitted that the Appellants manufactured MS black and Galvanised Pipes; that they are procuring orders through M.P. Laghu Udyog Nigam Ltd. and paying the certain amount to the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal in the said decision has held that the cost of socket fitted on pipes to enable their joining with other pipes with a view to obtain a pipe of required length is includible in the assessable value; as the pipes cannot function as pipes without the sockets; that the Tribunal has also held that the service charges paid by them to M.P. Laghu Udyog Nigam Ltd. is includible in the assessable value ....