2000 (8) TMI 1043 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Kolkata addressed whether joint plant committee charges should be included in the assessable value for central excise duty. Referring to a previous case, the Tribunal ruled that such charges are not part of the sale price and should not be included in the assessable value. The appeal by the Revenue was rejected, and the appeals by the appellants were allowed.