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TMI Blog2012 (10) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... rker’s premises to the customers - applicant raises bills without the ‘reel discount’ and the said amount is treated as conversion charges - department has included the said amount referred to as reel discount in the assessable value and demanded the differential duty – Held that:- Goods cleared to the job workers are in reel form. The duty requires to be paid at the time of clearance in the form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 to March 2009, interest amounts on the said demands and penalties. The relevant facts, in brief, are that the applicant manufactured paper and paper products falling under Chapter 48 of the Central Excise Tariff Act, 1985. They cleared the paper to some of the customers in reel form and to other customers, as per their choice, in sheet form. They have a common list price for products whether c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the differential duty as mentioned above along with interest and imposed penalty. 3. The learned advocate, relying on the decision of the Tribunal in the case of Commissioner of Central Excise, Coimbatore v. Seshsayee Paper and Board Ltd. [2006 (194) E.L.T. 457 (Tri.-Chennai)], submits that the conversion charges collected in respect of paper in sheet form need not be included. Relying on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in reel form. The duty requires to be paid at the time of clearance in the form in which the goods are removed. Further, substantial supplies are being effected in reel form at the same price, and, therefore, the enhancement of assessable value is not, prima facie, sustainable in respect of the paper in reel form cleared for conversion. 6. In view of the above, we hold that the applicant has ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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