TMI Blog2014 (12) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... only one consolidated FOR price, the said price has to be taken as the proper assessable value and the duty paid by the assessee has to be taken as the correct quantum of duty - invoices are on FOR destination basis and there is only one composite price charged by the appellants from its customers. As such, by adopting the ratio of above referred decision, we are of the view that the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated in the area of Jammu Kashmir and are engaged in the manufacture of plastic laminates. The appellant is availing the area based exemption Notification No. 56/2002-CE dated 14/11/02, which require an assessee located in the area of Jammu Kashmir (J K) to first discharge its duty liability from the accumulated Cenvat credit and to pay the balance amount from the PLA. The duty paid from PLA i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants sister concern M/s Ultimate Flexipack Ltd. vide final order No. A/51020-51024/2014 EX (DB) dated 25/02/2014, the Tribunal held that in as much as the sale was on FOR destination basis and the invoices mentioned only one consolidated FOR price, the said price has to be taken as the proper assessable value and the duty paid by the assessee has to be taken as the correct quantum of duty. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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