1998 (3) TMI 315

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.... Shri M. Ali, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  The short question for consideration is whether value of CID Joints material is includible in the assessable value of A.C. Pressure pipes manufactured by the appellants and supplied to the Public Health Engineering Department and other customers. 2. The appellants are engaged in the manufacture....

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.... Pipes as per Order No. 63/92-A, dated 28-2-1992 in the case of M/s. Shree Pipes Ltd., in Appeal No. E/2143/86-A and the view taken by the Tribunal was upheld by the Supreme Court as per Civil Appeal No.15356 of 1996 by which the appeal filed by the Department was dismissed. 3. Shri M. Ali countering the arguments submitted that the department is concerned with reference to the supply of C....

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....ave carefully considered the submissions made by both the sides with reference to the facts and perused the records. The question is whether value of CID joint material is includible in the assessable value of pipes. Admittedly, these are bought out items. It is also clear from the record that these items were supplied only to the Government Department and not to others. Hence, it can be arrived a....