Mukundakam Sharma, J. - (1.) By this judgment and order we propose to dispose of this appeal which is filed by the Appellant-company challenging the judgment and order dated 24.11.2009 of the Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"), Chennai, whereby the Tribunal rejected the appeal filed by the Appellant and upheld the order of the Commissioner of Central Excise (Appeals), Chennai.
(2.) The issue that arises for our consideration in the present case is as to whether the cost of packing charges expended/incurred by the Appellant-company is liable to be included in the assessable value of the motorcycles manufactured by the Appellant-company.
(3.) The Appellant-company, previously known as M/s. Eicher Limited - unit Royal Enfield Motors, are manufacturing motorcycles falling under Chapter 87 of the Central Excise Tariff Act, 1985. The issue relates to non-inclusion of the value of packing charges by the Assessee-company in the assessable value for motorcycles despite the fact that the said motorcycles were cleared by the Assessee to the dealers located outside Chennai by sending them to their various depots on stock transfer basis and in packed condition from their factory during the period from April, 1999 to December, 1999.;