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TMI Blog2004 (1) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... nd specification of the furniture. 2. Shri Kumar Santosh, learned Senior Departmental . Representative, submitted that two show cause notices were issued to the respondents for classifying the furniture manufactured out of raw material supplied by the Respondents along with design and specifications under Headings 94.01, 93.04 and 94.04 of the Schedule to the Central Excise Tariff Act; that the Joint Commissioner under Adjudication Order Nos. 104-105/99, dated 24-12-99 classified the furniture under Heading 94.03 of the Tariff and had confirmed the demand of duty and imposed penalty; that the Commissioner (Appeals) has held that the classification ordered by the Adjudicating Authority is beyond the show cause notice and is not susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out in their premises under their active and strict control; that raw material was supplied by them; that drawing had also been supplied by them; that the quality of inputs was also determined by the respondents who were also to bear the losses, if any, at the ends of job workers. 3. On the other hand, Shri Sunil Khandelwal, Learned . Chartered Accountant, submitted that the job worker/contractors whom the respondents had supplied raw material and packing material, had employed some skilled labour and manufactured the wooden items as per design given by them; that the job worker had also deposed in their statement to the same effect that the goods were manufactured on labour charges; that the contractors were independent entities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Britannia for the manufacture of biscuits. The Appellants were required to make packages as directed by Britannia and then supply the same under Britannia's instruction. The Supreme Court has held that the cost of the raw material supplied by Britannia would have to be included in addition to the Appellants manufacturing cost and profit in the assessable value. It is thus apparent that M/s. Pawan Biscuits were regarded as manufacturer despite the fact that the ingredients for the manufacture of the biscuit as well as the recipe were supplied by Britannia and the biscuits were packed as directed by Britannia and supplied under their instructions. It has been also held by the Supreme Court in the case of Ujagar Prints v. Union of India [1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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