2009 (3) TMI 976 - AT - Central Excise

Summary

The case is an appeal against the Order-in-Original No. 08/2007 C.E., dated 28-3-2007, by the Commissioner of Customs and Central Excise, Hyderabad. The appellants are manufacturers of water purifying equipment and parts, selling mainly to their parent company, Eureka Forbes Ltd. The Revenue disputed the appellants' valuation method, demanding differential duty and penalties. The central issue is whether Rule 8 of the Central Excise Valuation Rules, 2000 applies to the assessable value of spares sold by the appellants. The Tribunal found the issue to be identical to a previous case involving the same appellant, where the Cost Construction Method of Valuation under Rule 8 was upheld. Consequently, the impugned order was set aside, and the appeal was allowed with any necessary relief.

For more information, you can visit: 2009 CESTAT 0001