TMI Blog2012 (9) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... present case, the marker is used for mixing in the kerosene by the Petroleum companies and the ‘test kit' and ‘IAS column' are used for checking the adulteration in other petroleum product such as petrol and diesel. As the test kit and IAS column are traded item, the same cannot be considered as a part of the manufactured goods i.e marker. Therefore, applicant had made out a strong case for waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso procuring Test Kit' containing adopter, bags, bottles, buffer solution, caps, seals and syringes locally. The applicant was clearing IAS column and Test Kit to the various Oil Marketing Companies (OMC). The marker is in nature of tracer, which is added to the kerosene and helps the OMC to find out mixing of kerosene in Diesel and Petrol. The test kit' and IAS Column' are for checking the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kit is a traded item, therefore, the value of the same cannot be added to the value of marker for the purpose of excise duty. 5. The Revenue relied upon the decision of the Hon'ble Supreme Court in the case of Siddhartha Tubes ltd. vs. Commissioner of Central Excise, Indore reported in 2006(193)ELT 3(SC) to submit that as the bought out item is cleared with the manufactured goods, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent items used for different purposes. As noted above, the marker is mixed with kerosene oil and test kit and IAS column are used for finding out any adulteration in the petroleum products. Therefore, the ratio of the relied upon judgments by the Revenue is not applicable to the facts of the present case. As the test kit and IAS column are traded item, the same cannot be considered as a part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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