2007 (3) TMI 29

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..... unipack of soap with dish – Commissioner(Appeals) after considering the details rejected the revenue contention and allow the credit
[Order per] - Being aggrieved with the Order passed by the Commission (Appeals), Revenue has filed present appeal. Nobody has appeared for the respondents. Accordingly, I have heard Shri. Promod Kumar, ld. JDR and have gone through the impugned order. 2. It is se .....

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..... f the appellant's product. It has no where been denied that the said soap dish was not being cleared in the same pack as the soap. Further, Chapter Note 6 to Chapter 34 clearly stipulates that in relation to products falling under Chapter 34, the adoption of any treatment to render the product marketable to the consumer would amount to manufacture in addition to other parameters like labeling/re-l .....

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..... duty payable as the same is subject of MRP base assessment. The soap dish is therefore, a cost to the manufacturer for making the product marketable to the consumer. I, therefore, do not find any merit in the impugned order-in-original." 4. As against above, the Revenue has contended that inasmuch as soap is capable of being sold in the market independent of soap dish or plastic soap case, the s .....

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