2004 (3) TMI 656

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....lant. Shri S.M. Tata, SDR, for the Respondent. [Order per : K.D. Mankar, Member (T)]. - The appellants are manufacturer of tin containers. They were served with a Show-cause Notice alleging short payment of duty in respect of containers which were captively cleared by them during the period from August 1996 to December 1997. It was alleged that despite the sale price of such containers be....

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....ndard quality of tin plates, whereas the tin containers issued to their own oil department (captive consumption) are made out of tin plate waste and are of inferior quality. In these circumstances, the appellants are claiming that the goods cleared outside the factory are not of the same quality and comparable. Therefore, there is a justification in adopting the valuation under Rule 6(b)(ii). 4....

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....p;Even if the appellants were to make a presentation on the above line, in that event also, the resort to valuation under Rule 6(b)(ii) could not have been taken, without exhausting the method contained in Rule 6(b)(i). In terms of Rule 6(b)(i), the price of comparable goods has to be taken as base and from such price appropriate adjustments are required to be made. The containers sold outside and....