1999 (7) TMI 488

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....for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant, Pearl Soap Co., manufactures, out of raw material supplied by Wipro Ltd., soap which it returns to the latter. It cleared for the purposes of payment of duty, the value of the soap has been total of the cost of raw material, its manufacturing charges and profit earned by it. In the order impugned in the appeal, the Co....

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....r of transformation of commodity into another commodity having a distinct name and character, it is the person or persons who engage upon such transformation who would be the manufacturer. This, in this case, was done by the appellant. The appellant is the manufacturer. The Commissioner accepts that the value to be determined under Section 4(1)(b) of the Act, i.e. by application of Valuation of Ru....