1989 (10) TMI 57

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r, is a manufacturer of chewing tobacco. Chewing tobacco, after being manufactured, is packed in pudiyas and thereafter further packed and sealed in cartons and are kept in gunny bags. The petitioner, which is a manufacturer of tobacco, submitted a price list showing gross price of the tobacco as packed, (including the cost of the packing material), and claimed the benefit of concessional assessme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h was against it. The petitioner filed a fresh appeal before the Collector (Appeals). The appeal was partly allowed in so far as it pertained to computation of the price list holding that the logical method of calculating the value per kilogram of the branded chewing tobacco manufactured by the petitioner's concern was to divide the gross value of the unit of sale by the gross weight of the tobacc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... chewing tobacco in the primary packing bearing the brand is obtained. This value should be divided by the total weight of all the branded packets in which the tobacco is packed and value so arrived at should be taken as the value per kg. for the purposes of the notification. 6. For what we have found above, we direct the Assistant Collector Central Excise to determine the tax liability of the pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X