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TMI Blog2002 (4) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... S/Shri V. Lakshmikumaran and M.P. Devnath, Advocates, for 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r own case, which has been reported in 2000 (124) E.L.T. 496. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent's manufacture. The civil appeal is dismissed. No order as 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 contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plea is on the basis that the aforesaid two judgments of the Apex Court on 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be included in the assessable value of goods. The Apex Court did not 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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