2000 (1) TMI 509

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....t. Shri Bishwajeet Bhattacharya, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The respondents herein manufacture Insulating Varnish classifying it under CET sub-heading 3208.40. It was noticed that they were also clearing Catalyst along with Insulating Varnish but not paying duty on the catalyst when removed from the factory. The Additional Commissioner co....

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....thout attaining of catalyst, the value of catalyst is required to be included in the assessable value of insulating varnish and Shri B. Bhattacharya, learned Advocate who submits that the insulating varnish manufactured by the respondents is a fully manufactured commodity and can be bought and sold without catalyst and that supply of catalyst is optional and he relies upon certain decisions of the....