2007 (4) TMI 65

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..... al No. E/1734/1999 - Final Order No. A/1003/2007-WZB/Ah 'bad - Dated:- 27-4-2007 - [Order per] - This is a Department's appeal against the order of the Commissioner (Appeals) No. RJB/SRT/354-359/99, dated 25-2-99. The dispute relates to clearances of texturised yarn falling under Chapter No. 5403.00 cleared during the period 5-9-94 to 31-10-94 when the assessments were done as per the tariff va .....

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..... xpenses as provided for in the Section and the Rules. The tariff value as fixed by the Central Government just takes the place of the assessable value in a readymade form. There is no need for any presumption that the value of packing material does not stand included in such tariff value and therefore, Cenvat taken such packing materials should not be disallowed. Therefore, no valid grounds have b .....

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