1978 (9) TMI 57

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..... nal Secretary and Shri D.N. Lal, Joint Secretary to the Government of India.]. - Government of India have considered the points raised in the Revision Application and those urged during the course of the personal hearing and have examined the records of the case. 2. The petitioners have urged that Dharmada and postage are billed and charged separately from the customers. They have nothing to do .....

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..... assessments on R.T. 12 had been finalised. The provisions of Rules 173 B and 173 C and also of Rules 173 G and 173 having already been complied with, the final assessments cannot be reopened at the subsequent stage. 3. It is observed that Dharmada is realised on uniform basis from every customer by the petitioners. The value of the goods, thus, is loaded with Dharmada charges. The inclusion of .....

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..... itioners also do not deny use of such bottles as commercial containers. They have not also adduced any evidence that the Winchester bottles are being used exclusively in laboratories only. Govt. further observe that Rule 173B (2) ibid directs the assessee to determine the duty payable on the goods intended to be removed in accordance with Classification List approved by the proper officer. 5. Su .....

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