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TMI Blog2004 (6) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Kumar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. By the impugned order, the Commissioner of Central Excise has denied the benefit of concessional rate of duty of Rs. 1500/- per colour T.V. set paid at the time of their clearance, as per Notification Nos. 68/86, dated 10-2-86, 77/87, dated 1-3-87 and 122/88, dated 1-3-88 which is applicable T.V. sets of val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present order, and penalties imposed, the manufacturer and the Director filed Appeal Nos. 2524/92A and 4363/92A which were disposed of by final Order Nos. 1106-1107/96A, dated 26-3-96 [1996 (86) E.L.T. 257 (T)], in which it was held that the cost of packing material admittedly supplied free of cost to the manufacturer by their customer M/s. Arvind Mills, does not form part of the assessable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeded on the erroneous basis that the Tribunal had directed him to decide afresh. In view of the findings of the Tribunal on the 3 elements mentioned herein above, none of them can be included in the assessable value of the T.V. sets. What is liable to be included is only the notional interest earned on security deposits made by M/s. Arvind Mills Ltd. with the assessee. In para 24 of the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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