1998 (3) TMI 319

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..... , Member (T)]. The appellants were using printed cartons as packing material for the detergent powder manufactured by them. During packing, some cartons got torn. They were sold at a contracted price as waste. The condition of the goods sold was not disputed by the Department. The Assistant Collector, however, held that for the purposes of valuation under Rule 57F(4)(a) the value should be t .....

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..... at such waste be removed on payment of duty. The two rules cover two entirely different situations. It is not in doubt that what was cleared was torn waste cartons. They were not inputs removed as such . Therefore, provisions of Rule 57F(1) would not apply. Once it is accepted that the goods cleared were waste, the insistence of applying the value to such waste of the good cartons originally rece .....

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