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TMI Blog2009 (2) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : T.K. Jayaraman, Member (T) (Oral)]. In terms of the impugned order the appellants are required to pre-deposit the following amounts : (a) Duty demand of Rs. 3,80,59,351/- (Rupees Three Crore eighty lakh fifty-nine thousand three hundred and fifty-one only) including Education Cess for the period April, 2005 to January, 2007 under proviso to Section 11A(1) of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants and Mr. V.P.C. Rao, SDR, for the Revenue. 3. We heard both sides 4. The appellants are the job workers to M/s. Laser Shaving Products Private Ltd, M/s. Plastopack Industries and M/s. N.V. Exports, located in Himachal Pradesh, cleared the impugned goods i.e. Twin Blade Magazines, Loose Metal Head Razor Handles, 5 Twin Blade Magazines etc. On completion of the job work they sent the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und itself is sufficient for setting the appeal of the impugned order. Further, he relied on the decision of the Hon ble Supreme Court in the case of Jayanthi Food Precessing (P) Ltd. v. CCE and others - 2007 (215) E.L.T. 327 (S.C.). He invited our attention to Para 2 of the Hon ble Supreme Court decision wherein the conditions to be fulfilled are enumerated for valuation under Section 4A. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are not in a packed condition at all. It was stated that these blades cannot be used as such and they have to undergo the following processes before being packed for use : (1) Semi Finished Safety Razor Blades (2) Charger Loading (3) Preheating (4) Polymer Spray Coating (5) Sintering (6) Blue Light Inspection (7) Charger Unloading (8) Oiling ..... X X X X Extracts X X X X X X X X Extracts X X X X
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