2003 (1) TMI 180

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..... rtook contract for manufacture of soaps for Hindustan Lever Limited. The dispute in the present case is about valuation of 'Breeze' brand soaps so manufactured on contract. M/s. Hindustan Lever Limited directed the appellants to pack @ 6 bindis each along with each cake of soap. The bindis were, therefore, packed and kept in the cartons containing soaps. The intention of M/s. Hindustan Lever Ltd., .....

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..... /s. Hindustan Lever Limited has no relation to the appellant's activity of manufacture of soaps and the sale of those soaps to M/s. Hindustan Lever Ltd. Learned Counsel representing the appellant has stressed that bindis have no place in the manufacture of soaps. Nor does the cost of the bindis form part of the cost of the soap. He pointed out that manufacture of soaps and supply of bindis were un .....

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..... AT - Kol.) is applicable in the present case in favour of the appellant. The learned Counsel explained that in that case the Tribunal has held that the value of boughtout items brought into the factory and supplied as spares along with machinery cannot be added to the value of the machinery manufactured and sold by the appellants, for the purpose of assessing the machinery to duty. 3. There is m .....

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