2001 (3) TMI 166

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..... are sold only in retail. The issue involved in the present appeal is the valuation of photocopiers sold in retail for levy of Central Excise duty. The period involved is prior to the replacement of Section 4 of the Central Excise Act, 1944 on 1-7-2000. 2. The appellants claimed deduction of 28% from the retail price for the purpose of fixing assessable value for their photocopiers. This was on t .....

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..... ronic Machines Pvt. Ltd. deduction at 28% had been allowed and the Supreme Court had approved the deduction at 28% in the case of Modi Xerox Ltd. vide the Apex Court's order in the case of Modi Xerox Ltd. v. Collector of Customs and Central Excise, 1998 (98) E.L.T. 12 (S.C.). The learned counsel took us to our Final Order No. 822-823/99-A, dated 9-6-1999 in the case of Modi Olivetti Ltd. v. C.C.E. .....

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..... od under Section 4 of the Central Excise Act, 1944, assessment was to be made on the wholesale price. In case the sale was in retail, wholesale price was to be worked out after giving the required deduction. Central Board of Excise and Customs under its instruction F. No. 312/1/75-CX. 10, dated 8-8-1975 advised field formations that deduction could be allowed based on the comparable position of ot .....

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