9911796707
TMI Blog2002 (2) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellants manufacture insulation tapes which were packed in PVC cups. The cups were purchased from the market. The packing of the tapes was done by job worker situated outside the factory of the appellants. For sending the tapes to the job worker, the assessee had resorted to the provisions of Rule 57F(3) (as it then was). In the proforma, they had mentioned only the tapes as material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating clearance of packing materials viz. cups. He held that the clearance of cups would be covered under Rule 57F(3). Hence this appeal. 3. Shri Patel maintained that the cost of packing was included in the assessable value of the final goods. He showed Challan No. 881, dated 12-10-94 issued under Rule 52A which indicates that the goods cleared was sent for packing and that the assessable val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on record and on perusal of the impugned order, it is not possible to accept the statement of the assessee that the documents included plastic cups also. In that case, the order of recovery of the duty is correctly made and has to be upheld. However, in the circumstances, the orders upholding the penalty do not survive. The penalty is remitted in full. The appeal is partly allowed. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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