TMI Blog1996 (4) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... In these two appeals filed by M/s. Dharamsi Morarji Chemical Co. Ltd., the issue for our consideration is that when Alumina Sulphate is cleared from the factory in the powder form and duly packed in, whether the cost of powdering and packing charges form a part of assessable value. The appellants among others were engaged in the manufacture of Alumina Sulphate. A part of the production was deliv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm part of the value. He had observed that the goods could not be supplied loose. 2. Both the appeals were posted for hearing on 22-4-1996. The appellants have requested for decision on merits. On behalf of the respondents/revenue, Shri P.K. Jain, ld. SDR is present. 3. Shri P.K. Jain, ld. SDR stated that the appellants were engaged in the manufacture of Alumina Sulphate which was excisable an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to duty the Alumina Sulphate in powder form. The goods have to be assessed to duty in the form delivered to the buyer at the factory gate. In this case the Alumina Sulphate was delivered to the buyers in powder form and it is the price of such Alumina Sulphate in powder form that has to be determined under Section 4 of the Act. To our mind, the cost of powdering will enter into the value of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is purchased from outside. What is material is whether the goods are delivered in the packed condition as stipulated under Section 4 of the Act. 5A. Further, we have observed that the issue is not whether powdering of the lump Alumina Sulphate is a process of manufacture. There is no doubt that the assessee was engaged in the manufacture of Alumina Sulphate which could be delivered in different ..... X X X X Extracts X X X X X X X X Extracts X X X X
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