2007 (2) TMI 75 - AT - Central Excise

Valuation(Central Excise) - Refilling charges and other servicing charges collected separately over and above the value of goods Held that such refilling and service charges etc are part of assessable value under section 4 of C.E. Act 944

Summary

The Appellate Tribunal CESTAT, Kolkata heard a case regarding the assessable value of fire extinguishers and refills. The tribunal ruled that service charges for fixing/servicing/installation and packing charges related to fire extinguishers should not be added to the value of dutiable refills. However, charges for services on dutiable refills should be included in the assessable value. The tribunal partly allowed the appeal and directed the Original Authority to requantify the demand and determine any penalty amount.