TaxTMI 
TaxTMI 
TaxTMI 
1998 (7) TMI 285
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....lists from time to time and on approval thereof clearing the goods on payment of appropriate duty. The dispute in this appeal relates to the period from January 1989 to March 1989. 3. On scrutiny of the invoices it was noticed that appellant was charging separately for straw supplied along with each container but had not included the cost of the straw in the declared assessable value of which approval had been sought and obtained. Accordingly show cause notice dated 8-8-1991 was issued referring to the result of investigation and alleging suppression of facts with intent to evade duty and invoking larger period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944. Appellant resisted the notice contending t....
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.... by the consumer. 5. It is not the department's case that the contents of the carton can be consumed only using straw. Even if there is such a contention, that would go against the indication given in the carton itself that it can be cut and the contents poured. Viewed in this light it does not appear that the straw can be regarded as an integral part or component of the carton of fruit drink. This is consistent with the contention of the appellant that all wholesale buyers do not insist on supply of straw and on many occasions wholesale buyers buy cartons without straw. The factual basis of this contention is not denied. The Collector at one place stated that most of the sales are with straw and at another place stated that almost al....
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....r is connected with the administration of prescribed dosage of drops and has great significance particularly since drops are to be administered to babies. In a sense, as functionally designed, it is an attachable component of the bottle containing drops. Having regard to the circumstance that according to both sides the value of dropper was includible in the assessable value of pediatric drops it was held that dropper is used in relation to the manufacture of pediatric drops since the package which is sold also contained a dropper. It was also noticed that in other cases the appellate authority had allowed Modvat benefit in respect of duty paid on the dropper. The Tribunal in Jaggsonpal Pharmaceuticals Ltd. - 1997 (92) E.L.T. 414 (Tribunal)....