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Ballarpur Industries Ltd. Versus Commissioner of Central Excise, Nagpur

2018 (1) TMI 162 - CESTAT MUMBAI

Demand of differential duty - it was revealed that the said goods were sold at a higher price in wholesale trade as compared to the value on which Central Excise duty was paid by the appellant - Held that: - the very same issue in the appellant's own case CCE, Panchkula Versus M/s Ballarpur Industries Ltd. [2011 (4) TMI 800 - CESTAT, NEW DELHI], where it was held that Since, the price of paper reels at the depot at the time of removal was available and the duty had been paid only on that price, .....

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e of paper and paper board falling under Chapter 48 of the CETA, 1985 in reel form on payment of duty to their various cutting centers for getting them converted into sheet form. From these cutting centers the goods were sold in wholesale trade to various buyers under commercial invoices. The appellant also supplied some packing materials to these cutting centers on payment of duty. On verification of commercial invoices vis-a-vis excise invoices, it was revealed that the said goods were sold at .....

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. The said activity is not part of the manufacturing of the appellant. Therefore, the differential value on that account cannot be included in the assessable value of the appellant's goods. She submits that the issue in the appellant's own case has been decided in the following judgements: a) Ballarpur Industries - 2010 (252) ELT 541 (Tri-Del) b) Ballarpur Industries - 2011 (271) ELT 268 (Tri-Del) c) Ballarpur Industries Ltd. - 2016-TIOL-2175-CESTAT-CHD d) Century Pulp & Paper - 2002 .....

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he very same issue in the appellant's own case has been decided and the same was affirmed by the Hon ble Apex Court. The judgement of the Tribunal in earlier order in appellant's own case is reproduced below: 6. In the case of Union of India v. J.G. Glass Industries Ltd. reported in 1998 (97) E.L.T. 5 (S.C.) the point of dispute was as to whether printing/decoration of Glass bottles amounts to manufacture and also whether the printing/decoration charges would be includible in the assessa .....

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ncluding the printing/decoration charges. In the above case of J.G. Glass Industries Ltd., the Hon ble Apex Court also held that if only the plain glass bottles are cleared from the factory and printing/decoration is done outside, duty would be chargeable only on value of the plain glass bottles and printing/decoration charges would not be includible. Thus the ratio of this judgment of the Apex Court is that when the duty on any goods is on ad valorem basis, the value of the goods adopted has to .....

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