2001 (2) TMI 735

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....llant. Shri T.G. Thomas, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in this appeal is whether value of the bought out item is to be included in determining the assessable value. 2. Arguing for the assessee Shri Ramesh Anand, submitted that the loose-liners were manufactured by independent manufacturers and that the value....

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....issions made by both sides and perused the records. There is no clear finding by the adjudicating authority whether loose-liners are essential parts of the HDPE woven sacks. It was also submitted by the assessee that they have cleared HDPE woven sacks even without loose-liners. In these circumstances we are of the view that the factual position requires to be examined by the adjudicating authority....