TMI Blog2008 (4) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 - 370/2008 - Dated:- 23-4-2008 - Shri P.G. Chacko and P. Karthikeyan, JJ. Shri M. Masilamani, Consultant, for the Appellant. Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal filed by the assessee is against an order of the Commissioner of Central Excise (Appeals), Chennai-34, upholding an order of the Assistant Commissioner of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This contract was made on 31-8-1995 and the same was disclosed to the department on 26-12-1995. The equipments and materials manufactured by the assessee in their factory at Maraimalai Nagar (Tamilnadu) were removed, on payment of duty, to the Kanjikode premises of the customer. The bought-out items were directly brought to the said premises. Some of these items were assembled into copra handlin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that the same were chargeable to duty at the rate of 15% as applicable to S.H. 8431.00 and S.H. 8479.90. All these demands were contested by the party on numerous grounds. The Assistant Commissioner of Central Excise, Chengalpet Division, held against them and his decision was partly sustained by the Commissioner of Central Excise (Appeals), Chennai. 2. In the present appeal, the main objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and materials cleared from the assessee s factory to Kanjikode. Another part of the demand is on the ground that certain amount of interest, held to be representing financial flow-back to the assessee from the customer, was not included in the assessable value. Yet another part of the demand is based on the CKD concept. At the end of the story, the entire demand of duty is on the product cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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