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TMI Blog2004 (12) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... i T.K. Jayaraman, Member (T)]. - This appeal is filed by the Revenue against the Order-in-Appeal No. 278/2000 dated 11-7-2000 passed by the Commissioner of Customs Central Excise (Appeals), Bangalore. 2. The short point is whether the cost of cutting and slitting should be included in the assessable value of the Polyester film cleared from the factory of the manufacturer to the depot at Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the process of cutting and slitting is a post clearance operation and therefore, the value of the cutting and slitting could not be added to the assessable value. He relied on the decision of the Tribunal in the case of Century Pulp Paper v. CCE, Meerut - 2002 (150) E.L.T. 913 (Tri.) = 2000 (36) RLT 246 (CEGAT). 3. The Revenue is aggrieved on the ground that as per Chapter Note 10(A) of Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein it was held that when goods are cleared in bulk and sold after repacking in smaller quantities, assessable value to be determined on the basis of ex-factory price for such bulk clearances by adding only cost of transportation from factory to depot but cost of packing done at depot not includable in the assessable value, even after amendment of S. 4 effective from 28-9-1996 of the phrase place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of removal - depot cannot be treated as place of removal since no sale price of such packs existed thereat. The learned Advocate also urged that in their own case reported in 2004 (175) E.L.T. 782 (Tri.) = 2004 (62) RLT 872 (CESTAT - Ban.), the Tribunal has held that slitting of Polyester film into smaller pieces is not amounting to manufacture. Even though the Revenue has appealed against th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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