9911796707
TMI Blog1992 (4) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. Being dissatisfied with the demand of duty on the assessable value of fabricated Oil Refinery Section, the appellants have filed their present appeal. 2. Shortly put the facts of the case are that, the appellants M/s. Kailash Oil Industries, Gondal, who are the manufacturer of V.N.E. oil falling under Item 12 of CET, 1944 entered into a contract with M/s. Desmet (India) Pvt. Ltd., Bomba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssifiable under erstwhile Tariff Item 68. The appellants hotly contested the Show Cause Notice but the Additional Collector who adjudicated the case confirmed the demand on the assessable value of Oil Refinery Section with a direction that if the margin of profit is not included in the assessable value the same should be included at the rate of 10% of the cost of the Refinery. Hence the present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding or construction on site does not amount to manufacture of goods even if it involves fabrication of some material and creation of structural shapes or structures. In reply, Shri S.K. Sharma, learned JDR, while supporting the impugned order cited the case of Narn Tulaman Manufacturers Pvt. Ltd. v. Collector of Central Excise, 1988 (38) E.L.T. 566 (SC), wherein it was held that the activity of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Works. From paragraph 4 of his impugned Order, it is also clear that, the raw material required for the manufacture of the Refinery Section was purchased by the appellants from the open market. Thus, applying the ratio of the said decision rendered in the case of Partap Steel Rolling Mills, supra, we hold that the fabrication of the Oil Refinery Section by the appellants in their own factory p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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