1987 (7) TMI 461

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....er per: V.P. Gulati, Member (T)].  This is an appeal filed against the order of the Collector (Appeals) of Central Excise, Calcutta. 2. Brief facts of the case are that the respondents manufactured aluminium medium and cleared the same on payment of duty under Item 14 CET. After clearance, they packed the same alongwith aluminium paste in common cartons outside the factory. This aluminium p....

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....of duty in this case is not justified. The appellants have already submitted enough evidence that they were allowed to receive the duty paid aluminium paint from outsiders and despatched it along with a paste from their duty paid store room. For goods cleared from duty paid store room the question of demand for duty does not arise. I, therefore, allow the appeal on this point. The question of time....

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....tral Board F. No. 87/1/55-CX.M.II, dated 13.8.1955 wherein clarification was given that when aluminium paste or (aluminium powder) and aluminium medium is packed separately and then put together in another carton, the whole must be considered as single unit. Duty should be charged separately on the aluminium medium and aluminium paste." The plea being that even under instructions from the Board t....

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....m medium. After paying duty on the same, they cleared it and put this in a separate packing alongwith the packed aluminium paste in respect of which the duty had already been paid and put the two in a common container for the purpose of marketing. The operation of putting the two materials separately, it is not denied, has been carried out outside the factory. It has not been shown to us that putt....