2005 (2) TMI 192

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..... (RAPL in short). During the material period, they manufactured goods (Horn Controllers) for RAPL out of raw materials supplied by the latter. They supplied the goods to RAPL after affixing with brand name "Root Auto" which belonged to RAPL. On such clearance, duty was paid on material cost plus job charges. The department took the view that the assessable value should have been loaded with royalty .....

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..... consideration for the brand name to RAPL. They were just affixing the brand name on the goods at the brand name owner's instance and clearing the goods to the latter. We do not see any reason why any amount relatable to the brand name should be included in the assessable value of the goods cleared by the job worker. The original authority has observed that brand name had a value, which was equiva .....

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