2001 (1) TMI 546 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai considered the inclusion of Engineering Goods Export Assistance Fund (EGEAF) and Joint Plant Committee Cess (JPC) in the assessable value of iron and steel items cleared by M/s Visakhapatnam Steel Plant. The Tribunal decided to include loading charges incurred within the factory premises in the assessable value but set aside the inclusion of EGEAF and JPC charges. The appeal was partly allowed.