1997 (7) TMI 255

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondents. [Order per : Justice U.L. Bhat, President]. - Appellant is absent but has presented a request for decision on merits. We have heard Shri M. Ali, JDR and perused the paper. 2. Appellant filed a price list along with a copy of the order from Canteen Store Department, Bombay in respect of insulated products `hotline 8 and hotline 10' declaring the prices as Rs. 70/- and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uct will be incomplete without the vessel or box inside and therefore, vessel or box is integrate part of hotline and value thereof should be included in the assessable value of hotline. Appellant has denied the correctness of this findings in the memorandum of appeal. The purpose of hotline is to preserve temperature of the foodstuff. There must be a container for foodstuff inside the hotline man....