2013 (12) TMI 219

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..... s i.e. railway or tram way track material, manufactured out of such rails, the transportation cost for bringing the rails from Stockyard/Railway siding to the factory of applicants, cannot to be included in the value of finished goods - the applicants are able to make out a prima facie case for total waiver of amount – Pre-deposits waived till the disposal – Stay granted. - Appeal No.-293/2011 - .....

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..... to Mar.2007 by including the same in the value of the finished goods. The Ld. Consultant contended that as per Notification No. 06/02-CE dated 6/9/2002 6/2006 CE dt.01.03.2006, as amended,(Sr. No.175) the value of the rail are not to be included in the value of the finished goods, namely, Railway or Tramway tracks construction material of iron and steel. It is his submission that once the value .....

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..... the value of rails are not to be included in the value of the finished goods i.e. railway or tram way track material, manufactured out of such rails, the transportation cost for bringing the rails from Stockyard/Railway siding to the factory of applicants, cannot to be included in the value of finished goods. In these circumstances, the applicants are able to make out a prima facie case for tot .....

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