appellants are engaged in the manufacture of LINEAR ALKYL BENZENE SULPHONIC ACID (LABSA) falling under Chapter Heading 3402.90 of the Schedule to the Central Excise ... concerned only with the dispute relating to assessable value of LABSA. The main inputs for manufacture of LABSA are (1) LINER ALKYL BENZENE
appellants were engaged in
manufacturing of Linear Alkyl Benzene Sulphonic Acid (LABSA) which
is known as Acid Slurry and is a major raw material form ... Laundry
Detergent. The main input for the manufacture of LABSA was LAB and
Sulphuric Acid. The LAB was being procured from M/s. Reliance
Industries
appellants were engaged in
manufacturing of Linear Alkyl Benzene Sulphonic Acid (LABSA) which
is known as Acid Slurry and is a major raw material form ... Laundry
Detergent. The main input for the manufacture of LABSA was LAB and
Sulphuric Acid. The LAB was being procured from M/s. Reliance
Industries
appellants were engaged in
manufacturing of Linear Alkyl Benzene Sulphonic Acid (LABSA) which
is known as Acid Slurry and is a major raw material form ... Laundry
Detergent. The main input for the manufacture of LABSA was LAB and
Sulphuric Acid. The LAB was being procured from M/s. Reliance
Industries
appellants were engaged in
manufacturing of Linear Alkyl Benzene Sulphonic Acid (LABSA) which
is known as Acid Slurry and is a major raw material form ... Laundry
Detergent. The main input for the manufacture of LABSA was LAB and
Sulphuric Acid. The LAB was being procured from M/s. Reliance
Industries
manufacturing plant by breaking open the taps of
storage tanks containing Labsa Oil, the main raw material used to manufacture
detergent powers/soap ... Annexure C-7 and C-8, (drainage/spill of 50 Mt. of Labsa Oil from
storage tanks with its then estimated value to the tune
year 2007-08, taking the
following grounds:-
"A. The product 'LABSA' is classifiable under Chapter 34 of Central
Excise Tariff ... only.
B. Classification of 'LABSA' under Chapter 29 of Central Excise
Tariff Act, 1985 is incorrect.
C. The Central Excise Authorities have approved
these cases is the appellant herein is a job worker manufacturing LABSA for M/s. HUL. It is also undisputed that HUL gives ... appellant uses other consumables in the manufacture of LABSA. It is also undisputed that the appellant has been valuing the said LABSA cleared from factory
Industries,
hypothecated to the Bank of India, covering stock of Acid slurry/LABSA, tanks
platform and building/shed, etc. During the validity of the Policy ... respondent reported to the petitioner that a PVC container filled with LABSA
kept in the godown leaked totally on 17.04.2000 and spread over the godown
assessee are engaged in the manufacture of Linear Alkyl Benzene Sulphonic Acid (LABSA). For the manufacture of LABSA two inputs are used i.e. Linear ... Sulphuric Acid. During the process of manufacture of final product i.e. LABSA the product namely Spent Sulphuric Acid also arises. The assessee cleared
