1987 (4) TMI 164

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..... er dated 29-1-1987, the appellants have requested that we should decide their appeal on merits on the basis of their written submissions. Accordingly, we have heard the learned representative of the department and perused the record, particularly the written submissions of the appellants. 2. The facts, in brief, are that the appellants carry on the business of processing and manufacture of blend .....

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..... nts pleas that they show the octroi charges separately in their invoice for the finished goods, that as per the contract the buyer has to bear these charges and that, therefore, such charges have nothing to do with the sale price of the finished goods. 3. On careful consideration, we find that the stand of the lower authorities is correct. The price of the finished goods has to include the full .....

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