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TMI Blog2003 (1) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... adhwa, Member (J)]. Demand of Rs. 4.10 lakhs has been confirmed against the appellants by including the value of straw in the value of fruit juice in the name and style FROOTI . The said demand of duty has been confirmed for the period from 4-4-89 to 10-9-91 by way of issuing of show-cause notice dated 31-12-92. 2. During the adjudication proceedings, the appellants contested the demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner who accordingly dropped the demand against them, vide his order dated 15-7-97. 4. The Revenue filed an appeal there against before the Commissioner (Appeals) who set aside the order passed by the Assistant Commissioner. Hence the present appeal. 5. The appellants before us relied upon the earlier decisions of the Tribunal in the case of Parle Beverages Ltd. v. Collector of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FROOTI was only to the extent of 7.17% to 53.50%. 6. After hearing Dr. Samir Chakraborty, ld. Advocate for the appellants and Shri T.K. Kar, ld. S.D.R. for the Revenue, we find that the Assistant Commissioner while dropping the demand of duty against the appellants has held as under :- The question in the instant case is (a) whether straw is essential or optional (b) whether the product can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part. Taking all the relevant consideration into account, I pass the following order :- Straw supplied separately along with the final product is not an essential item and only an accessory. Straw is a bought out item and supplied by specific request of consumer and not forming the part of the final product. Value of straw need not be included in the assessable value. From the above observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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