Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 383 - CESTAT, CHENNAIValuation- the appellants’ factories are located in Pondicherry, Mumbai and Bhuvaneshwar jurisdiction wherein they manufacture dutiable plastic bottles for packing of ‘Ujala’, which is exempted. The department has adopted the value in respect of the bottles made in Mumbai for the Pondicherry unit’s production under Rule 6(d)(i) of the Central Excise (Valuation) Rules, 1975 disregarding the claim for valuation under Rule 6(b)(ii). The department has also rejected the deduction prayed for by the appellants in respect of cap and stopper as the value of bottles made in Mumbai include the cost of cap and stopper whereas the bottles made in Pondicherry and Bhuvaneshwar are made without cap and stopper according to the ld. Counsel. Held that- when the value of bottles produced in Bhuvaneshwar is available, the same is required to be adopted under Rule 6(b)(i) and the assessments are required to be done accordingly. Accordingly we set aside the impugned order and remand the matter to the original authority for determining the value of the bottles produced in Pondicherry on the basis of the value of the comparable bottles produced by the appellants in Bhuvaneshwar. The appeal is thus partly allowed.
|