Assessable value of HDPE woven sacks turned on whether bought-out loose-liners were essential components, leading to remand.

The assessable value of HDPE woven sacks could not be determined on the existing record because there was no clear finding on whether the bought-out loose-liners were essential components of the finished goods. The factual position also had to be examined against the assessee's claim that the sacks had been cleared even without loose-liners. The matter was remanded for fresh examination and a reasoned order after giving the assessee an opportunity of hearing.

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Issues: Whether the value of the bought-out loose-liners was required to be included in the assessable value of the HDPE woven sacks.

Analysis: There was no clear finding by the adjudicating authority on whether the loose-liners were essential parts of the finished product. The factual position also needed to be examined in light of the assessee's claim that HDPE woven sacks had been cleared even without loose-liners.

Conclusion: The matter was remanded to the adjudicating authority for fresh examination and a reasoned order after giving the assessee an opportunity of hearing.

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