2001 (1) TMI 546

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..... (T)]. In this appeal filed by M/s Visakhapatnam Steel Plant, a Public Sector Unit, the matter relates to the valuation of the iron and steel items cleared, and the issue for consideration is whether the Engineering Goods Export Assistance Fund (EGEAF) and the Joint Plant Committee Cess (JPC) collected by the appellants over and above the ex-works price were to be included in arriving at the .....

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..... actory premises. This view has been confirmed by the appellate authority. On careful consideration, we find that there is no infirmity in the view in this regard taken by both the adjudicating authority and the appellate authority. Therefore, insofar as the loading charges incurred within the factory premises is concerned, we agree with the view taken by the Collector of Central Excise (Appeals). .....

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