Mohan, J. - (1.) This is an appeal under S. 35L of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) directed against the order of Customs, Central Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT) dated 30th September, 1993 in Final Order No. 500/93-A in Appeal No. E/2407/91-A. In and by the said order the Tribunal allowed he review/appeal filed by the Excise Department and set aside the order of the Collector of Central Excise dated 30th May, 1990 and remitted the matter for a fresh decision.
(2.) The facts are as under: The appellant, M/s. M. G. Shahani and company (Delhi) Ltd. are engaged in the manufacture of shampoos falling under sub-heading No. 3305-09 of CET, 1985. The manufacture is under the brand names "Hallo" and "Palmolive". The shampoos were sold by the appellant exclusively to the owner of the brand name of M/ s. Colgate Palmolive. These two, the appellant-company and Colgate Palmolive are independent Companies Colgate Palmolive in order to promote its own trade names and marks, incurred advertisement and publicity expenses in respect of the said branded products. Further Colgate Palmolive also incurred certain testing expenses, in order to enable it to decide whether to accept or to reject the goods manufactured by the appellant.
(3.) On April 15, 1985, the appellant-company submitted price lists to the Excise Department valuing the said goods manufactured by it, on the basis of the value at the appellant-company's factory gate. After making detailed enquiries, the Excise Authorities duly approved the said price lists.;