2004 (10) TMI 526

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..... [Order per : C.N.B. Nair, Member (T)]. This appeal is directed against order-in-appeal passed by the Commissioner (Appeals). The impugned order was passed relying on the decision of the Hon ble Supreme Court in the case of Siddharth Tubes Ltd. - 2000 (115) E.L.T. 32 (S.C.). It has held that the assessable value of slag wool manufactured and sold by the appellant will include the cost of sp .....

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..... special packing GI wire/netting, the assessable value should include the cost of such packing of GI wire netting. 5. There is no dispute that slag wool is cleared on payment of duty from the factory and packing in wire net was done outside the factory. This fact is admitted in para (3)(i) of the impugned order. In the case of Siddharth Tubes (supra) the tubes were galvanised in the factory of ma .....

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