1992 (11) TMI 205

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..... ]. Collector of Central Excise, Baroda has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), Bombay. Shri Prabhat Kumar, the learned SDR has appeared on behalf of the appellant. He pleaded that the respondents M/s. Shree Digvijay Cement Co. Ltd. are manufacturers of Asbestos cement falling under Tariff Item 23C, and the issue involved is that .....

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..... ed SDR in reply again pleaded for the acceptance of the appeal, but fairly stated that the matter appears to be covered by an earlier decision of tile Tribunal. 4. We have heard both the sides and have gone through the facts and circumstances of the case. The facts of the present matter are similar to the facts in ED/SB/1245/82-A vide order No. 1681/90-A dated 29th November, 1990 in the case of .....

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..... ore, excludability of the cost of these Rubber Rings and lubricants is not in dispute in view of the Government of India s order (supra). But me question is what should be the cost which is to be excluded? Is it the cost at which the appellants buy or the cost at which they sell? It is also an admitted fact that the appellants are purchasing these rubber rings and lubricants at lower cost but sell .....

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