TMI Blog2001 (3) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... ng aside, on an application filed by the department under Section 35E of the Act, the order of the Assistant Collector approving the price list filed by the manufacturer for captive consumption of Rs. 60.48 per kilogram for aluminum hydroxide gel. In that order, the Collector (Appeals) has accepted the contention of the department that since the manufacturer had for the same product, filed a price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only that an order directing the adjudicating authority to apply shall not be made after the expiry of one year after passing of the order. There is no contention in the appeal that such an order was made not within this period. We are unable to accept this ground. 4. The next ground is that the price of Rs. 125/- per kilogram was charged to one class of buyers, namely Government laboratories, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of the claim that the product is exempted under Chapter 30 of the tariff. The last ground is that the profit earned by the appellant should be deducted in arriving at the value. The provision for including the profit is contained in Rule 6(b)(2) which provides that the value of goods captively consumed shall be determined on the cost of their production. This sub-rule applies where sub-ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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