9911796707
TMI Blog1979 (8) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of the case in the light of the points raised in the Revision Application and also those urged during the personal hearing. 2. The Government observe that during the periods 8-1-1974 to 28-12-1974 and 1-1-1975 to 31-10-1975 the petitioners had been manufacturing aluminium extrusions of special types as per specifications of their customers. For manufacturing such special sections the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where the cost of die-cast had been appropriated by the petitioner. These demands, have been confirmed by the Appellate Collector. 4. The issue in this case is whether the cast of die-cost recovered by the petitioner is to be included in the assessable value of the aluminium extrusions both under the Section 4 of the Central Excises and Salt Act, 1944 prior to its amendment on 1-10-1975 and subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises and Salt Act, 1944, the Government observe that the assessable value to be fixed was the wholesale cash price at which the aluminium extrusions were capable of being sold. Since the customer was willing to bear and also bore the cost of die-cast, it is a logical conclusion that the aluminium extrusions were capable of being sold at a price which included the cost of die-cast. Consequently, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd does not warrant any interference. The Revision Application is, therefore, rejected. EDITOR'S COMMENTS This decision of the Govt. of India on the interpretation of Section 4 as well as on the applicability of Rule 10A, is entirely incorrect. Either under the old Section 4 or under the new Section 4, the wholesale cash price or the normal price, as the case may be, is a price for delivery at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of Rule 10A, even if the departmental contention that the assessee has not furnished the correct information in the price list is accepted, still the case would fall under Rule 10 and not under Rule 10A because in this regard Calcutta High Court in the case of Inspector of Central Excise v. Bengal Paper Mills Co. - 1978 E.L.T. (J 515), has held that the word `mix-statement' under old Rule 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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