9911796707
TMI Blog1998 (4) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Indore vide his Order No. 10/Commr./CEX/Ind.-II/97, dated 10-12-1997. 2. Shri Arshad Hidayatullah, learned Senior Advocate assisted by Sarvashri V.S. Nankani and P.K. Ram, learned Advocates appeared for the petitioner. He stated that appellant was clearing detergent powder in bulk packing on payment of duty from their factory in Mandideep in the jurisdiction of Indore Collectorate. Such duty paid detergent powder was being repacked by another manufacturer in the jurisdiction of Kanpur Collectorate in 20 gm and 30 gm sachets. Learned Counsel assailed the order as having been passed by the Commissioner without jurisdiction. He explained that the demand of duty has been raised by Commissioner of Indore in respect of such repacked Detergen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paying a fixed sum every month to the purported job worker, irrespective of whether the work of repacking was being done or not in a particular period or of the quantity repacked. Duty has been demanded treating the detergent powder packed in the 20 gm and 30 gm sachet as the excisable product. Such repacking was incidental to the completion of the manufactured product and duty was leviable at the repacked stage. In support of such a contention, the D.R. relied upon certain Tribunal decisions (i) Siddharth Tubes Ltd. v. C.C.E., Indore - 1996 (82) E.L.T. 399, (ii) Kutty Flush Doors and Furniture Co. (P) Ltd. v. Commissioner of Central Excise, Madras - 1997 (93) E.L.T. 766, and (iii) an unreported decision vide Final Order No. 1846/97-A, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essable value of the goods. In the Kutty Flush Doors case it was observed that the price of the goods at the time of clearance from the factory is the prime consideration and the factors which have gone to enrich the value of the goods will have to be taken into reckoning notwithstanding the fact that some of these factors related to the post manufacturing operation and accordingly it was held that flush doors having lipping and key-hole will have to be assessed based on the price which they fetch at the time of clearance from the factory. In the last mentioned case, part of the goods were required to be subjected to a special process as required by the customer and it was held that the goods so subjected to the special process in question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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