- (1.) This appeal is against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal dated 22/10/1997.
(2.) Briefly stated, the facts are as follows: the respondents manufacture diesel engines. While selling diesel engines they recover from all customers a sum of Rs. 300. 00 ostensibly towards security deposit for installation, customer training and cost of labour for repairs done by the dealer during the warranty period. The question is whether this amount is to be included while calculating the assessable value of the diesel engine.
(3.) The Assistant Commissioner by his order dated 1/12/1987 held as a finding of fact that the amount of Rs. 300. 00, which was realised, was nothing but a recovery towards "after-sales service charges" to promote the marketability of the goods. The appeal filed by the respondents was dismissed by the Commissioner (Appeals) on 11/10/1989. While so dismissing, a finding is given to the following effect: "In the circumstances, their plea that the security deposit in question is on account of installation work and hence should not be included in the assessable value is not factually correct and is seen as an attempt to divert a part of the true price of the goods to 'installation charges";