1997 (5) TMI 190

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..... osan Industries Ltd., formerly known as Kosal Metal Products Pvt. Ltd., the matter relates to the enhancement of margin of profit in respect of the raw materials supplied by the customers while arriving at the assessable value of the LPG cylinders. The appellants were engaged in the manufacture of LPG cylinders out of the raw material supplied by their customers who were oil companies. The assessa .....

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..... sonable margin of profit under Rule 6(b)(4) of the Valuation Rules. 2. The appellants have prayed for decision on merits. In the written submissions, they had referred to the Tribunal s decision in the case of Nagpur Fabriforge Pvt. Ltd. and M/s. Kosan Metal Products v. CCE, Nagpur in Appeal Nos. E/665/86-A and E/670/86-A. The Tribunal under their Final Order No. 2373 to 2374/96-A, dated 9-4-199 .....

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