1997 (7) TMI 255

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..... is absent but has presented a request for decision on merits. We have heard Shri M. Ali, JDR and perused the paper. 2. Appellant filed a price list along with a copy of the order from Canteen Store Department, Bombay in respect of insulated products `hotline 8 and hotline 10 declaring the prices as Rs. 70/- and Rs. 95/- respectively less 7% normal trade discount the declared prices being exclus .....

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..... egrate part of hotline and value thereof should be included in the assessable value of hotline. Appellant has denied the correctness of this findings in the memorandum of appeal. The purpose of hotline is to preserve temperature of the foodstuff. There must be a container for foodstuff inside the hotline manufactured by the appellant. The container is in form of what is popularly called tiffin car .....

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..... that Board has instructed that where utensils are placed inside pressure cooker for purpose of sale, the value of the container should not be included in the value of the pressure cooker. As rightly pointed out by the Collector (Appeals), hotline manufactured by the appellant cannot be treated at par with pressure cooker which can function even without the vessel inside. Therefore, appellant cann .....

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