1998 (2) TMI 207

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..... t is absent in spite of notice of hearing. We have heard Shri M. Ali, JDR and perused the papers. 2. Respondent, engaged in the manufacture of metal rolls for metal rolling mills, filed classification list No. 145/89 proposing classification under Chapter sub-heading 8455.00 and claiming benefit of full exemption under Notification No. 281/86. The Assistant Collector passed an order approving th .....

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..... istant Collector denying the benefit of exemption Notification No. 281/86. In appeal, the Collector (Appeals) held that assessable value shall be based only on cost of grooving and shall not include the cost of metal materials. This order is challenged by the Department. 4. In Appeal E/1914/91-A, we have held that assessable value shall include the cost of metal materials and grooving charges un .....

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