TaxTMI 
TaxTMI 
1996 (4) TMI 241
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....P.K. Jain, SDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. - In these two appeals filed by M/s. Dharamsi Morarji Chemical Co. Ltd., the issue for our consideration is that when Alumina Sulphate is cleared from the factory in the powder form and duly packed in, whether the cost of powdering and packing charges form a part of assessable value. The appellants among others were en....
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....d for delivery. According to him packing charges and powdering charges had to form part of the value. He had observed that the goods could not be supplied loose. 2. Both the appeals were posted for hearing on 22-4-1996. The appellants have requested for decision on merits. On behalf of the respondents/revenue, Shri P.K. Jain, ld. SDR is present. 3. Shri P.K. Jain, ld. SDR stated th....
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....wder form, whether the cost of the Alumina Sulphate in lump form should be the basis for assessing to duty the Alumina Sulphate in powder form. The goods have to be assessed to duty in the form delivered to the buyer at the factory gate. In this case the Alumina Sulphate was delivered to the buyers in powder form and it is the price of such Alumina Sulphate in powder form that has to be determined....
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....d that the packing was not their product. It is not material whether packing is the product of the assessee or is purchased from outside. What is material is whether the goods are delivered in the packed condition as stipulated under Section 4 of the Act. 5A. Further, we have observed that the issue is not whether powdering of the lump Alumina Sulphate is a process of manufacture. There is....