9911796707
TMI Blog1996 (7) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... llants are absent in spite of notice. When the appeal came up for hearing on 24-7-1996, appellants sent a telegram requesting adjournment. Request was allowed. When the appeal was adjourned to today fresh notice was issued. Appellants have not responded. We have heard Shri T.R. Malik, learned SDR and perused the papers. 2. Appellants are engaged in the manufacture of different items of Aluminium ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including Aluminium tea chest lining foil. It is explained that tissue paper was not pasted to the foil using any adhesive. The appellants claimed the benefit of exemption Notification No.155/72, dated 15-6-1972 when the Excise Department demanded payment of excise duty on the value of tissue paper also. It was held that cutting the foil and placing interleaving paper did not amount to manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the value of the wrapping paper should be included in the assessable value. The Tribunal in that case had held that the printing paper was packed and wrapped in wrapping paper and, therefore, the wrapping paper was raw material and component part of the end product. The Supreme Court observed as follows : To be able to be marketed or to be marketable, it appears to us, in the light of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, were being marketed or delivered at the factory gate in that condition. Necessarily the cost of the tissue paper and of the operation must form part of the assessable value in the light of what the Supreme Court has indicated. In this view, the decision of India Foils Limited cannot be regarded as applicable to the facts. We may clarify that if wrapping paper at the earlier stage had suffered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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