9911796707
TMI Blog1981 (7) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... f personal hearing. 2. The facts of the case are that the petitioners who are manufacturers of electronic components such as Capacitors, Loudspeakers etc. manufacture one component known as miniature electronic compressors in which they make use of Aluminium cans of various sizes. It is the petitioners case that they got roughly 80% of their requirements of Aluminium cans from their suppliers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by them should be determined under Rule 6(b)(i) of the Central Excise (Valuation) Rules, on the basis of the comparable goods supplied by M/s. Baroda Electroplating and Metal Works and not on the basis of the cost of production under Rule 6(b)(ii). 3. Government observe that under Rule 6(b)(i) the assessable value of excisable goods produced by a manufacturer and utilized captivel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission that the goods supplied by the Baroda party and that manufactured by the petitioners are similar goods. In the absence of any evidence to the contrary, Government accept the petitioners contention that the goods are similar. The Asstt. Collector has held that since the Baroda factory comes under the small scale sector and the petitioners factory comes under the large scale sector, the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Having regard to the foregoing Government set aside the Order-in-Appeal and allow the revision application. Editor s Comments Since under Section 4, the assessable value is to be the price, which the excisable goods can fetch in wholesale trade at the time and place of removal, therefore, for the purpose of determination of assessable value under Rule 6(b) of C.E. (Valuation) Rules, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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