9911796707
TMI Blog2024 (3) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... lear that technical specification of both the products is different as having variation in the composition. Moreover, the calcined alumina (sale) is sold by the assessee in in PP bags of 50 kgs each whereas the calcined alumina (Smelter) is sold in bulk or loose form. Both the products are two different products and there is no allegations in the impugned showcause notice that the assessee is clearing calcined alumina (smelter) to independent buyers. Therefore, the valuation adopted by the assessee under Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules,2000, is correct and they have paid duty correctly - Otherwise also, the assessee is clearing the said goods to their sister unit, therefore, it is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith effect from June, 2004, the assessee started paying duty on calcined alumina (Smelter) and cleared to their sister unit as per Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules,2000. 2.3 To that effect, the assessee intimated to the respondent, but no communication was received from them and clacined alumina (Sale) was cleared on payment of Excise duty on transaction value as per Section 4 (1) of Central Excise Act, 1944. 2.4 In these set of facts, various show cause notices were issued to the assessee proposing duty is to be paid by the assessee on clacined alumina (Smelter) cleared to their sister unit in accordance with Rule 4 or 11 of Central Excise Rules, 2000 by considering normal transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a %) Calcined Alumina (Sale) Calcined Alumina (Smelter) 1. AL2O3 99.4 min 99.5 99.7 2. Na2O 0.25 max 0.3-0.4 3. Fe2O3 0.02 max 0.02 0.025 4. TiOL 0.008 max 0.005 0.01 5. SIO2 0.020 max 0.02 0.025 6. P2O5 0.003 max 0.0007 0.001 7. V2O5 0.003 max 0.003 0.005 8. CaO 0.015 max 0.02 0.03 9. Alpha Content 10 max 2 5 10. SSA (m2/G) 70 max 65 75 11. -325# Not defined 10 max 6. On going through the said technical specifications, it is clear that technical specification of both the products is different as having variation in the composition. Moreover, the calcined alumina (sale) is sold by the assessee in in PP bags of 50 kgs each whereas the calcined alumina (Smelter) is sold in bulk or loose form. 6. In that circumstances, we hold that both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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