1998 (7) TMI 336

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....llant. Shri K. Srivastava, SDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. - Appellant engaged in the manufacture of Vinyl Acetate Monomer (VAM) falling under erstwhile Tariff Item 68, was following the procedure under Notification No. 120/75 and paying duty on the prices shown in the invoices. The dispute in the case relates to the period January, 1983 to February, ....

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....r carboys belonging to the appellant, the proportionate cost thereof is not shown separately but would be part of the price shown in the invoice. Thus, it is contended where VAM is packed in drums belonging to the appellant, appellant has paid duty on the invoice price which included the element of cost of packing and no differential duty could be claimed in that behalf. So far as VAM packed in dr....