1997 (5) TMI 190

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....ts. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Kosan Industries Ltd., formerly known as Kosal Metal Products Pvt. Ltd., the matter relates to the enhancement of margin of profit in respect of the raw materials supplied by the customers while arriving at the assessable value of the LPG cylinders. The appellants were engaged in the manufacture of LPG cylinders ou....

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....t only the manufacturing cost, the Additional Collector was justified in adding a reasonable margin of profit under Rule 6(b)(4) of the Valuation Rules. 2. The appellants have prayed for decision on merits. In the written submissions, they had referred to the Tribunal's decision in the case of Nagpur Fabriforge Pvt. Ltd. and M/s. Kosan Metal Products v. CCE, Nagpur in Appeal Nos. E/665/86-....