1992 (4) TMI 144

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..... Sharma, JDR, for the Respondents. [Order per : G.P. Agarwal, Member (J)]. -  Being dissatisfied with the demand of duty on the assessable value of fabricated Oil Refinery Section, the appellants have filed their present appeal. 2. Shortly put the facts of the case are that, the appellants M/s. Kailash Oil Industries, Gondal, who are the manufacturer of V.N.E. oil falling under Item....

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.... be not demanded on the Refinery Section, so manufactured, as it appears to be classifiable under erstwhile Tariff Item 68. The appellants hotly contested the Show Cause Notice but the Additional Collector who adjudicated the case confirmed the demand on the assessable value of Oil Refinery Section with a direction that if the margin of profit is not included in the assessable value the same shoul....

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....R 364, wherein it was inter alia held that assembling of structural shapes for building or construction on site does not amount to manufacture of goods even if it involves fabrication of some material and creation of structural shapes or structures. In reply, Shri S.K. Sharma, learned JDR, while supporting the impugned order cited the case of Narn Tulaman Manufacturers Pvt. Ltd. v. Collector of Ce....

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....ction in their premises by giving a contract on job charges basis to M/s. Vikas Welding Works. From paragraph 4 of his impugned Order, it is also clear that, the raw material required for the manufacture of the Refinery Section was purchased by the appellants from the open market. Thus, applying the ratio of the said decision rendered in the case of Partap Steel Rolling Mills, supra, we hold that ....