1996 (7) TMI 346

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...., for the Respondents. [Order per : Justice U.L. Bhat, President]. - Appellants are absent in spite of notice. When the appeal came up for hearing on 24-7-1996, appellants sent a telegram requesting adjournment. Request was allowed. When the appeal was adjourned to today fresh notice was issued. Appellants have not responded. We have heard Shri T.R. Malik, learned SDR and perused the papers.....

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..... Appellants in that case were engaged in the business of manufacture and sale of Aluminium including Aluminium tea chest lining foil. It is explained that tissue paper was not pasted to the foil using any adhesive. The appellants claimed the benefit of exemption Notification No.155/72, dated 15-6-1972 when the Excise Department demanded payment of excise duty on the value of tissue paper also. It....

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....r consideration was whether at the time of clearance of the printed paper wrapped in wrapping paper, the value of the wrapping paper should be included in the assessable value. The Tribunal in that case had held that the printing paper was packed and wrapped in wrapping paper and, therefore, the wrapping paper was raw material and component part of the end product. The Supreme Court observed as fo....