2003 (1) TMI 180 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, a soap manufacturer, in a dispute regarding the valuation of 'Breeze' brand soaps manufactured on contract for Hindustan Lever Limited. The Tribunal found that the price of bindis supplied along with the soaps should not be added to the assessable value of the soaps. The decision was based on the lack of connection between the bindis and the soap's price under the contract. The appeal was allowed, granting relief to the appellants.