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TMI Blog2016 (11) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... dge that FRP, PVC and PP line tanks are made out of raw material which fall under chapter 39 i.e. commonly known as plastic. In view of this, we hold that the value of the finished goods manufactured under chapter 39 needs to be excluded from the aggregate value of clearances of any year. As regards the total clearances value, we do find some merits in the submission made in the grounds of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. BR/26/TH-I/2005 dated 17.03.2005. 2. None appeared on behalf of the appellant. Since the appeal is of 2005, we take up the appeal for disposal in the absence of any representation. 3. Heard the ld. Departmental Representative. 4. He submits that the issue is demand of differential duty for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant that the revenue authorities have included the value of the clearances in relation to the goods manufactured by them under chapter 39 for which they were eligible for benefit of notification 53/88-CE. 6. We find that as regards the inclusion of the value of the clearances of excisable goods falling under chapter 39 the lower authorities are in error inasmuch as the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeds to be excluded from the aggregate value of clearances of any year. 8. As regards the total clearances value, we do find some merits in the submission made in the grounds of appeal by the appellant, as the value seems to include the trading activity also and the work done on job work basis. Revenue has included the value of the job work basis on the tanks constructed /fabricated holding it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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