2002 (4) TMI 478

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..... the Respondent. [Order per : C.N.B. Nair, Member (T)]. Both Revenue and assessee are in appeal. The grievance of the assessee is that the impugned orders are in error in holding that duty was payable in respect of the labour cost involved in the replacement of parts during warranty period. The Revenue is in appeal against the finding of the Commissioner that advertisement expenditure in .....

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..... 4. The assessee has submitted that the issue of includibility of labour cost had been decided in favour of the assessees by the Tribunal in the case of Telco Ltd. v. Commissioner of Central Excise, Pune - 2000 (121) E.L.T. 224 and that view of the Tribunal was confirmed by the Apex Court. [2001 (130) E.L.T. (A260)]. 5. In the facts of the present case, there is no dispute that goods had been .....

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..... to costs. 6. The appellants case is covered by the rule laid down in the above decision of the Apex Court. The contrary decision of this Tribunal in the appellants own case, reported in 2000 (124) E.L.T. 496 cannot continue to have effect after the judgment of the Apex Court. 7. With regard to the Revenue s contention that advertisement expenditure incurred by the dealers of the goods is r .....

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..... the issue of inclusion of advertisement expenditure in the valuation of the excisable goods are required to be harmoniously construed. 8. The Revenue s appeal assumes that the two decisions of the Apex Court are in conflict. We find no warrant for that assumption. The observations of Supreme Court as relied upon by the Commissioner (Appeals) are as under :- It seems clear to us that the adve .....

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..... hold in Bombay Tyre International judgment that all advertisement expenditure incurred by all the dealers at various tiers of distribution are required to be included in the assessable value. Thus, we find no merit in the appeals filed by the Revenue. 10. In view of the foregoing, appeals of assessee are allowed with consequential relief and appeals filed by the Revenue are dismissed. - - Tax .....

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