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TMI Blog2018 (2) TMI 1610X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Gajendra Jain, Advocate - for Appellant Shri N.N. Prabhudesai, Superintendent (A.R.) - for Respondent ORDER Per: Ramesh Nair The facts of the case is that the appellants are engaged in the manufacture and clearance of paper and paper board falling under Chapter 48 of the CETA, 1985 in reel form on payment of duty to their various cutting centers for getting them converted into sheet form. From these cutting centers the goods were sold in wholesale trade to various buyers under commercial invoices. The appellant also supplied some packing materials to these cutting centers on payment of duty. On verification of commercial invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essable value of the glass bottles, if the printing and decoration is done in the same factory in which the glass bottles are manufactured. Hon ble Supreme Court in this case while holding that printing or decoration on plain glass bottles would not amount to manufacture, in para 23 of the judgment, the Hon ble Court held that when the printing/decoration is done in the same factory in which the plain bottles are manufactured, the duty would be payable on the value of the printed/decorated bottles including the printing/decoration charges. In the above case of J.G. Glass Industries Ltd., the Hon ble Apex Court also held that if only the plain glass bottles are cleared from the factory and printing/decoration is done outside, duty would be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact was that the appellant was having two divisions in the same factory premises. Therefore, both the activities of manufacturing of pipe making and galvanizing of the same was carried out in the same premises. Therefore, the value of galvanization was held to be included. In the present case the appellants activity is confined to manufacture of paper in reel form, cutting and packing of the paper in the sheet form is undertaken by job-worker which is different from the manufacturer. Therefore, the judgement in the case of Siddhartha Tubes Ltd. is not applicable in the facts of the present case. 6. As per our above discussion, the impugned orders are set aside and the appeals are allowed. Since, in the present case the ident ..... X X X X Extracts X X X X X X X X Extracts X X X X
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