Customs, Excise and Gold Tribunal - Bangalore
Tapioca Products, Chalakudy vs The Commissioner Of Central Excise, ... on 22 June, 2001
ORDER
Shri S.S. Sekhon
1. This appeal is against the order of the lower authority, who were manufacturing Liquid Glucose and clearing the same, on declared value of Rs.3,600/- including cost of packing and at Rs 3,300/- when supplied in returnable drum or buyers drums i.e. loose. They were denied the benefit of 173 C(11) assessment, on loose supply invoices and duties of packed supply rate of Rs 3,600/- was demanded and conformed.
2. Heard both sides and considered the same, and we find-
(a) The issue involved herein is well settled by the Apex Court,in the case of HINDUSTAN POLYMERS 1989(43) ELT) 165 (SC) wherein it was held "14...The manufacture of the goods was complete before these were placed in drums. The completely manufactured product was stored in tanks. from these tanks the goods were removed directly and placed in vehicles for their movement for 90% of the sales, the vehicle of removal was tankers and for 10% of the sales, the vehicle of removals was drums. In the premises, the value of the drums with regard to the fusel oil/styrene monomer, irrespective of whether these were supplied by the assessee or not, are not includible in the assessable value of the Styrene Monomer."
(b) Following the same, we cannot load the value of the drums supplied by assesses and or buyer ) to the Value of Liquid Glucose delivered unpacked in loose form, in drums supplied by buyers or returnable drums, as determined by the lower authorities. We cannot uphold the demands made out.
3. In view of our findings, the appeal is allowed.
(Pronounced in open court on 22-06-2001)