1998 (1) TMI 139

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..... s absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Shri K. Srivastava, SDR and perused the papers. 2. Appellant, engaged in the manufacture of glass jars, filed Price List No. 148/87-88, dated 27-6-1988 in Part II for 500 gms. Maltova Glass Jars declaring the assessable value as Rs. 2,700/- per 1,000 bottles to be sold to M/s. Jag .....

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..... he Memo. of Appeal it is stated that bottles are manufactured according to the design and specification of different buyers. Whenever any customer requires a new type of bottle, he requests the appellant to manufacture a few bottles for his approval before placing the order and for this purpose the appellant has to carry out design and development work for which substantial expenditure has to be i .....

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