2003 (1) TMI 573

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....ppellant. Shri T.K. Kar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Demand of Rs. 4.10 lakhs has been confirmed against the appellants by including the value of straw in the value of fruit juice in the name and style "FROOTI". The said demand of duty has been confirmed for the period from 4-4-89 to 10-9-91 by way of issuing of show-cause notice dated 31-12-....

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....he above contention of the applicants/appellants on merits was accepted by the Assistant Commissioner who accordingly dropped the demand against them, vide his order dated 15-7-97. 4. The Revenue filed an appeal there against before the Commissioner (Appeals) who set aside the order passed by the Assistant Commissioner. Hence the present appeal. 5. The appellants before us relie....

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....lying straw with 100% of their clearances whereas in the above referred decisions, supply of straw with the FROOTI was only to the extent of 7.17% to 53.50%. 6. After hearing Dr. Samir Chakraborty, ld. Advocate for the appellants and Shri T.K. Kar, ld. S.D.R. for the Revenue, we find that the Assistant Commissioner while dropping the demand of duty against the appellants has held as under ....

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...., then no need to use the straw. Thus straw is not an essential one. It is only an accessory and not an essential part. Taking all the relevant consideration into account, I pass the following order :- Straw supplied separately along with the final product is not an essential item and only an accessory. Straw is a bought out item and supplied by specific request of consumer and not formin....