w w w . L a w y e r S e r v i c e s . i n



Himalaya Asbestos Cement Products Pvt. Limited V/S CCE, Jaipur


Company & Directors' Information:- P P PRODUCTS PVT LTD [Active] CIN = U32305WB1991PTC051091

Company & Directors' Information:- THE HIMALAYA CO LTD [Strike Off] CIN = U51909WB1919PLC003436

Company & Directors' Information:- HIMALAYA ASBESTOS CEMENT PRODUCTS PRIVATE LIMITED [Active] CIN = U26943RJ1984PTC002900

Company & Directors' Information:- JAIPUR CEMENT LIMITED [Active] CIN = U24100UP2009PLC038227

Company & Directors' Information:- HIMALAYA INDIA PVT LTD [Active] CIN = U23109AS1995PTC004466

Company & Directors' Information:- ASBESTOS PRODUCTS PVT LTD [Strike Off] CIN = U26959WB1959PTC024167

Company & Directors' Information:- HIMALAYA CORPORATION LIMITED [Active] CIN = U74140DL2014PLC266190

    Excise Appeal No. 1402 of 2012 (Arising out of order in appeal No. 49(AK) CE/JPR-I/2012 dated 02.04.2012 passed by the Commissioner (Appeals), Central Excise, Jaipur) and Final Order No. 50199/2018

    Decided On, 15 January 2018

    At, Customs Excise Service Tax Appellate Tribunal New Delhi

    By, THE HONORABLE JUSTICE: DR. SATISH CHANDRA (PRESIDENT) & THE HONORABLE JUSTICE: V. PADMANABHAN
    By, MEMBER

    For Petitioner: Kumar Vikram, Advocate And For Respondents: H.R. Sharma, AR



Judgment Text


1. The present appeal has been filed against the Order-in-Appeal No. 49(AKJ)CE/JPR-I/2012 dated 02.04.2012 passed by the Commissioner (Appeals), Central Excise, Jaipur.

2. The appellant is engaged in the manufacture of asbestos pipes which are being supplied to Public Health Engineering Department of State Government of Rajasthan. As per the contract with PHED, the appellant was required to supply AC Pressure Pipes alongwith jointing material. The prices were also inclusive of jointing material, transportation, insurance, packing, forwarding, stacking, loading and unloading charges. During the course of audit of the record of the assessee for the period February 2008, the audit party noticed that the assessee is manufacturing AC Pressure Pipes and clearing them with jointing material to various PHED offices for payment of excise duty. The Department was of the view that the appellant was required to pay duty on the price arrived at after deducting the landed cost of the bought out items and post removal expenses i.e. transportation, insurance, packing, forwarding, stacking, loading and unloading charges. Taking the view that the appellant has short paid duty, show cause notice was issued which resulted in both the authorities below confirming the duty demand alongwith interest and penalty. Being aggrieved, the present appeal has been filed by the appellant.

3. With this background, we heard Shri Kumar Vikram, Ld. Advocate for the appellant and Sh. M.R. Sharma, Ld. AR for the Revenue.

4. Ld. Counsel submitted that the appellant is manufacturing only AC Pressure pipes and purchasing the jointing material from outside and supplying the same alongwith the pipes to PHED. He submitted that the value of bought out goods is not required to be included for payment of excise duty. Accordingly, there is no basis to include the profit margin also.

5. Ld. AR on the other hand justified the impugned order. He emphasised the fact that the packing, loading and unloading charges etc. are required to be added when the appellant has included the value of bought out components. He justified the inclusion of notional profit also.

6. After hearing both the sides and on perusal of record, we find that the present dispute is with reference to value of goods on which excise duty is required to be paid. The goods have been supplied to the PHED of the State Government of Rajasthan as per the contract entered into by the appellant with the Government department. The contract specified that the appellant supply asbestos pipes alongwith jointing material. After perusal of record, we note that the joining material has been purchased by the appellant from outside and supplied alongwith pipes. Since this material is not manufactured by the appellant but only supplied alongwith pipes, we are of the view that there is no mandate for including the value of such joining material. But, we find that the appellant is including the value but has deducted the notional profit. Since there is no justification in the first place, to include the make of bought out item, there can be no objection to the notional profit being deducted from the assessable value.

7. We find that the dispute also involves other components of valuation such as packing, stacking and loading charges etc. In terms of Section 4 of the Central Excise Act, 1944 transportation expenses and insurance can be excluded from the price for payment of duty. However, the cost of packing and loading charges are required to be included.

8. On perusal of record, we find that the split up of various elements of cost are not available on record. Hence, for purposes of requantification on the basi

Please Login To View The Full Judgment!

s of above observation, we remand the matter to the adjudicating authority after setting aside the impugned order who shall redecide the issue denovo. The quantification of penalty also will be redecided after re-determining the value of the goods after hearing the parties. 9. In the result, appeal filed by the appellant is allowed by way of remand. (Dictated and pronounced in the open Court).
O R







Judgements of Similar Parties

26-06-2020 Bismi Aquatic Products, Rep by its Partner, M. Ashraf Ali Versus The Superintending Engineer, Ramanathapuram Electricity Distribution Circle, TANGEDCO, Ramanathapuram & Another Before the Madurai Bench of Madras High Court
18-05-2020 Mohan Products Pvt. Ltd & Others Versus State Bank of India, Stressed Assets Recovery Branch, Raipur & Another High Court of Chhattisgarh
14-05-2020 Horlicks Limited & Another Versus Zydus Wellness Products Limited High Court of Delhi
13-03-2020 Sheetal Medicare Products Pvt. Ltd., Maharashtra Versus New India Assurance Co. Ltd., Maharashtra & Another National Consumer Disputes Redressal Commission NCDRC
05-03-2020 Bimalkumar Manubhai Savalia Shareholder and Director of M/s Radheshyam Agro Products Pvt. Ltd, At-Sajiyavadar, Taluka: Amreli District: Amreli Versus Bank of India, Gujarat & Others National Company Law Appellate Tribunal
02-03-2020 In The Matter of:Living Consumer Products Private Limited Through its duly Authorized Signatory Jaideep Hotha Versus Play Games 24x7 Private Limited Through its duly Authorized Signatory Prabhu Vijayakumar National Company Law Appellate Tribunal
27-02-2020 Prosound Products Partnership Firm, Rep. by its Partner Pradeep Ahuja & Another Versus John Enterprises, Chennai High Court of Judicature at Madras
24-02-2020 Roche Products (India) Private Limited & Others Versus Cadila Healthcare Limited & Others High Court of Delhi
13-02-2020 Commissioner, Commercial Taxes U.P. Lucknow Versus M/s. Narain Vegetable Products Sitapur High Court Of Judicature At Allahabad Lucknow Bench
12-02-2020 M/s. Sharadha Terry Products Ltd., Coimbatore Versus Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Commercial Taxes Buildings, Coimbatore & Another High Court of Judicature at Madras
10-02-2020 M/s. Purple Products Private Limited, Mumbai Versus The Commissioner of Customs (Sea Port), Chennai & Others High Court of Judicature at Madras
10-02-2020 John Enterprises, Madurai V/S Prosound Products, Rep. by its Partner Pradeep Ahuja, Mumbai & Another High Court of Judicature at Madras
05-02-2020 State Bank of India V/S Suvarnasari Venkateshwara Food Products and Others. Debts Recovery Tribunal Nagpur
04-02-2020 Sameera @ ParutheekuzhiyilSameera, Proprietor Versus Reghu, Proprietor, Metro Paper Products, Athanikkal, Malappuram now Proprietor, Malappuram Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
24-01-2020 M/s. C.C.L. Products (India) Ltd., Rep., by its Executive Chairman, Challarajendra Prasad & Others Versus The State of Andhra Pradesh, Rep., by its Public Prosecutor & Another High Court of Andhra Pradesh
22-01-2020 V.B. Muraleedharan, Proprietor, Amrutha Oil Products, Shoranur V/S The Assistant Commissioner of Food Safety, Office of the Food Safety Commissioner, Kasaragod & Others High Court of Kerala
22-01-2020 V.B. Muraleedharan, Proprietor, Amrutha Oil Products, Shoranur V/S The Assistant Commissioner of Food Safety, Office of the Food Safety Commissioner, Kasaragod & Others High Court of Kerala
21-01-2020 Municipal Corporation of Greater Bombay Versus Pre-Stress Products (India) High Court of Judicature at Bombay
17-01-2020 Morzaria Products LLP Versus Marvel Omega Builders Pvt. Ltd. National Consumer Disputes Redressal Commission NCDRC
19-12-2019 The Management of Roca Bathroom Products Private Limited Ranipet Versus Ranipet Labour Union Rep. by its Secretary, S. Nagarajan Ranipet Vellore District & Another High Court of Judicature at Madras
02-12-2019 Karnataka State Agro Corn Products Ltd., by its Managing Director Versus M/s. Kerala Agro Seeds, Represented by its Proprietor, Martin Paul High Court of Karnataka
21-11-2019 S. Kannan Versus The Management, Hatson Agro Products Limited, Chennai & Another High Court of Judicature at Madras
21-11-2019 Punjab & Sind Bank Versus M/s. Indo Foreign Commercial Agency Products Private Limited & Others High Court of Delhi
18-11-2019 M/s. Renowned Auto Products Manufacturers Limited., now known as M/s. Tenneco Automotive India Pvt., Ltd., Rep. by its Director, J. Ambrose, Hosur & Another Versus The Presiding Officer, Labour Court, Salem & Others High Court of Judicature at Madras
13-11-2019 M/s. Renowned Auto Products Manufacturers Ltd., Now known as M/s.Tenneco Automotive India Pvt. Ltd., Rep., by its Director, Ambrose, Tamil Nadu Versus The Presiding Officer, Labour Court, Salem & Another High Court of Judicature at Madras
13-11-2019 Shaji B. John, Kings International Ltd., Quilon & Others Versus The Marine Products Exports Development Authority, Cochin, Represented by Its Secretary, Dr. G. Santhanakrishnan High Court of Kerala
01-11-2019 Premier Marine Products, Represented by its Authoritsed Signatory, Abdul Razzak Ganj Versus The Assistant Commissioner (CT) (Additional), Thiruvanmiyur Assessment Circle, Chennai High Court of Judicature at Madras
25-10-2019 The Management of Roca Bathroom Products Private Limited, Rep., by its Factory Manager, Ranipet, Vellore District Versus Ranipet Labour Union, Rep., by its Secretary, Shri S.Nagarajan, Ranipet, Vellore District & Another High Court of Judicature at Madras
21-10-2019 S. Ravi & Others Versus Dev Anand Vijayan, Executive Director, The Management of Sri Karthikeya Spinning & Weaving Mills Pvt. Ltd., Formerly known as Perur Engineering Products, Coimbatore High Court of Judicature at Madras
14-10-2019 Inspira IT Products Pvt. Ltd. Versus Tata Consultancy Services Ltd. High Court of Judicature at Bombay
10-10-2019 Manipal Soubhagya Nidhi Ltd. & Others Versus Ramesh Prabhu Through Polymer Products & Others High Court of Judicature at Bombay
24-09-2019 M/s. I.N. Agrovet Products & Another Versus The State of Telangana, Rep. by its Member Secretary, Pollution Control Board, Sanath Nagar, Hyderabad & Others High Court of for the State of Telangana
20-09-2019 Dr. Writer's Food Products Pvt. Ltd. & Others Versus The Cosmos Co-operative Bank Limited High Court of Judicature at Bombay
20-09-2019 M/s. Citrex Products Ltd., Anna Nagar, Chennai & Others Versus V. Rajendran & Others High Court of Judicature at Madras
16-09-2019 Pentafour Products Limited, Valasaravakkam, Represented by its Chairman & Managing Director, V. Ramakrishnan Versus The Assistant Commissioner of Labour, Chennai & Others High Court of Judicature at Madras
28-08-2019 Vesta Building Products Pvt. Ltd. Versus Balasaeb Kashinath Rasal & Others High Court of Judicature at Bombay
28-08-2019 S. Selvam Versus The Managing Director, Vellore T.V. Malai Co-operative Milk Products Union Ltd., Sathuvachari, Vellore & Others High Court of Judicature at Madras
22-08-2019 Union of India & Others Versus BGP Products Operations GMBH And Hagene Immermatt Weg. & Others Supreme Court of India
25-07-2019 M/s. KOG - KTV Food products (India) Pvt. Ltd. & Others Versus The Registrar of Companies, Chennai National Company Law Tribunal Chennai
17-07-2019 M/s. Aditya Auto Products & Engineering India Pvt. Ltd., Represented by its Head-HR Ramesh Pai Versus M/s. Aditya Auto Products (NTTF), Rep. by its Secretary & Others High Court of Karnataka
31-05-2019 The District Single Window Clearance Board, The District Industries Centre, Palakkad, Represented by Its Convenor Versus M/s. Gayathri Rock Products, Palakkad, Represented by Its Managing Partner P.P. Vincent & Others High Court of Kerala
29-05-2019 Riverview Jute Products Pvt. Ltd.(SSI Unit) Versus Universal Sompo General Insurance Co. Ltd. West Bengal State Consumer Disputes Redressal Commission Kolkata
17-05-2019 M/s. Brandavan Food Products (A company incorporated under the Companies Act, 1956), Chhattisgarh & Others Versus Commissioner (Appeals), Central & State Goods and Service Tax Raipur Commissionerate Central GST Building, Chhattisgarh & Another High Court of Chhattisgarh
16-05-2019 M/s National Printers, proprietor Apex Products Private Limited through its Director Sri Krishnan Kant Kedia Versus The State of Jharkhand, through its Principal Secretary, HRD-cum-State Project Director, Jharkhand Education Project Council & Others High Court of Jharkhand
02-04-2019 M/s. Swastika Steel & Allied Products Pvt. Ltd. Versus CCE, Kol-II Customs Excise amp Service Tax Appellate Tribunal East Regional Bench Kolkata
29-03-2019 The Management of Godrej Consumer Products Ltd, Kolkata & Another Versus The State of Assam Others High Court of Gauhati
14-03-2019 Amrit Food Products Represented by its Partners Sunit Kr Jalan And Sushil Kumar Jalan Versus Assam State Electricity Board, Represented by its Chairman High Court of Gauhati
12-03-2019 In the Matter of: M/s. Midas Safety Products Private Limited & Others National Company Law Tribunal Chennai
21-02-2019 Appu Food Products rep. by its Authorised Signatory P. Uma Maheshwari & Others Versus The State of Tamil Nadu, represented by the Principal Secretary to Government, Social Welfare and Nutritious Meal Programme (SW.4-3) Dept., Fort St. George, Chennai & Others High Court of Judicature at Madras
06-02-2019 Kurlon Ltd. Versus Panama Poly Products Pvt Ltd. High Court of Delhi
01-02-2019 M/s. Manidhari Air Products Versus Maharashtra State Electricity Distribution Company Ltd. & Another In the High Court of Bombay at Nagpur
30-01-2019 M/s. Ashodaya Cement Products, Rep. by its Partner G. Harish & Others Versus Bangalore Electricity Supply Company Ltd., Rep. by Managing Director & Others High Court of Karnataka
21-01-2019 M/s. Active Char Products Pvt. Ltd. Versus M/s. United India Insurance Co. Ltd. & Others Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
18-01-2019 Carista Herbal Products(P) Ltd, Represented by its Manager, Accounts Finance, Pondicherry Versus The Commissioner of Central Excise Beach Road, Pondicherry & Another High Court of Judicature at Madras
16-01-2019 Tecumseh Products India Versus Acit, Circle-2(2), Hyd Income Tax Appellate Tribunal Hyderabad
11-01-2019 BILT Graphic Paper Products Ltd. & Others Versus The State of Maharashtra, through Secretary, Department of Irrigation & Others In the High Court of Bombay at Nagpur
03-01-2019 M/s. Krishna Modern Rice Mill, Pondicherry Versus Puducherry Agro Products & Another High Court of Judicature at Madras
02-01-2019 Penguin Agro Products Pvt. Ltd. Versus Union of India & Another High Court of Judicature at Calcutta
11-12-2018 Union of India, Rep. by its Secretary, Ministry of Railway, New Delhi & Others Versus M/s. Nellai Concrete Products, and Constructions Co. Pvt. Ltd., Rep. by its Managing Director, Chennai High Court of Judicature at Madras
06-12-2018 M/s. Thirumala Milk Products (P) Ltd., Represented by its General Manager, Easwarababu Kolli Versus Ch. Kishore & Others High Court of Judicature at Madras
05-12-2018 Aditya Auto Products & Engineering India Pvt Ltd. Versus Aditya Auto Products (Nttf) Employees Union High Court of Karnataka
31-10-2018 Kwality Agro Products, rep. by its Proprietor K. Srinivasa Rao & Another Versus Canara Bank, rep. by its Branch Manager/Authorized Officer & Others In the High Court of Judicature at Hyderabad
11-10-2018 M/s. Taruni Diary Products Pvt. Ltd. rep. by its Managing Director & Another Versus A.P. State Financial Corporation, Hyderabad & Another In the High Court of Judicature at Hyderabad
05-10-2018 The Dy.Cit., Circle-1(1) Versus Banco Products (India) Ltd Income Tax Appellate Tribunal Ahmedabad
05-10-2018 M/s. Kar Agro Products LLP Versus The Income Tax Officer Income Tax Appellate Tribunal Ahmedabad
04-10-2018 Tamil Nadu Consumer Products Distributors Association - Informant Versus Fangs Technology Private Limited & Others Competition Commission of India
26-09-2018 Himalaya Distilleries Limited Versus State of Sikkim & Others High Court of Sikkim
18-09-2018 Tata Consultancy Services Ltd. Versus Inspira IT Products Pvt.Ltd. High Court of Judicature at Bombay
14-09-2018 Prime Comfort Products Private Limited Versus Lal Bahadur Trading as Sulakshmi Enterprises High Court of Delhi
14-09-2018 M/s. S.P.P. Foods Products Pvt. Ltd. Versus M/s. Hannu Marketing High Court of Delhi
11-09-2018 M/s. A.K. Paper Products Pvt Ltd, Represented by its Director, Hyderabad Versus The Chairman, Central Board of Excise & Customs Department of Revenue, New Delhi & Others High Court of Judicature at Madras
06-09-2018 M/s. Dia Health Foods Pvt. Ltd., State of Punjab & Others Versus M/s. Diabliss Consumer Products Pvt. Ltd., Rep by its Managing Director VR. Ramanathan High Court of Judicature at Madras
06-09-2018 State of Kerala, Rep. by Deputy Commissioner (Law), Commercial Taxes, Ernakulam Versus Joemon Rajan, Mangaly Rock Products, Angamaly High Court of Kerala
10-08-2018 M/s. B.R. Fabrications Versus Shakti Food Products High Court of Delhi
07-08-2018 M/s. Mukesh & Co. Tobacco Products Pvt. Ltd. Versus Divisional Manager, New India Assurance Co. Ltd. National Consumer Disputes Redressal Commission NCDRC
07-08-2018 Kavveri Telecom Products Limited Versus C.C-Bangalore-CUS Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Bangalore
02-08-2018 M/s. Sharada Flour Products Pvt. Ltd. Versus M/s. Dhanlaxmi Bank Ltd. High Court of Kerala
24-07-2018 Vijay Prestressed Products Pvt. Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench, Allahabad
20-07-2018 Reliance Cellulose Products Ltd. & Another Versus Oil & Natural Gas Corporation Ltd. & Another Supreme Court of India
16-07-2018 Rohan Packaging Products Ltd. Versus Lakhmichand Gidwani NATIONAL COMPANY LAW APPELLATE TRIBUNAL (NEW DELHI)
13-07-2018 Mahindra Engg. & Chemical Products Ltd. Versus Commissioner of Central Excise, Pune-I Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
12-07-2018 S. Arumugam Versus Pondicherry Agricultural Products, Food & Civil Supplies Corporation Ltd (PAPSCO), Represented by the Managing Director, Pondicherry High Court of Judicature at Madras
06-07-2018 Commissioner of Central Excise, Chennai-IV V/S Harts Cocoa Products Pvt. Ltd. Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
06-07-2018 Classic Tobacco Products V/S CCE, Jaipur Customs Excise Service Tax Appellate Tribunal New Delhi
04-07-2018 A.M. Products V/S C.C.E., & S.T., Jaipur Customs Excise Service Tax Appellate Tribunal New Delhi
02-07-2018 Balaji Industrial Products Limited Versus AIA Engineering Limited High Court of Rajasthan Jaipur Bench
13-06-2018 Roots Auto Products Pvt. Ltd V/S CCE, Coimbatore Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
11-06-2018 M/s. NPS Tech Molds Pvt. Ltd. Versus M/s. Vishal Precision Products Pvt. Ltd. High Court of Judicature at Madras
06-06-2018 The Commercial Tax Officer-I, Wadakkancherry & Another Versus C.R. Varghese, M/s. Global Rubber Products, Kumblangad, Thrissur District High Court of Kerala
05-06-2018 A.V. Agro Products Ltd. and Others V/S Commissioner of Customs & Central Excise, Delhi-I Customs Excise Service Tax Appellate Tribunal New Delhi
23-04-2018 M/s. Qualitat Products (India) Versus Bank of India & Another National Consumer Disputes Redressal Commission NCDRC
18-04-2018 Texmo Pipes & Products Ltd V/S CCE, Indore Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
09-04-2018 TANGEDCO Rep. by its Chairman & Another Versus M/s. Accurate Products Corporation Pvt. Ltd., & Another High Court of Judicature at Madras
06-04-2018 Vippy Solvex Products Ltd. Versus State Trading Corporation (I) Ltd. & Another High Court of Delhi
04-04-2018 CCE, Ahmedabad-II V/S Ramdev Food Products Pvt. Ltd. Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad
27-03-2018 JSW Steel Coated Products Ltd. and Others V/S Union of India/DA Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
16-03-2018 In the matter of Navran Advanced Nano Products Development International Pvt. Ltd. rep. by Kumar Binit, Director National Company Law Tribunal New Delhi
07-03-2018 Surya Alloy Industries Versus Jay Prestressed Products Limited High Court of Judicature at Calcutta
07-03-2018 Adhunik Realators Private limited Versus Haldiram Products Private Limited National Company Law Tribunal New Delhi
05-03-2018 Manglam Cement Ltd V/S Commissioner of Central Excise, Jaipur-I Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi