2004 (12) TMI 435

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....llant. Shri K. Parameswaran, Advocate, for the Respondent. [Order per : Shri T.K. Jayaraman, Member (T)]. - This appeal is filed by the Revenue against the Order-in-Appeal No. 278/2000 dated 11-7-2000 passed by the Commissioner of Customs & Central Excise (Appeals), Bangalore. 2. The short point is whether the cost of cutting and slitting should be included in the assessable value....

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....mmissioner (Appeals) in the impugned order rejected the Revenue's appeal holding that the process of cutting and slitting is a post clearance operation and therefore, the value of the cutting and slitting could not be added to the assessable value. He relied on the decision of the Tribunal in the case of Century Pulp & Paper v. CCE, Meerut - 2002 (150) E.L.T. 913 (Tri.) = 2000 (36) RLT 246 (CEGAT)....

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....e laws - (i)      Castrol India Ltd. v. CCE - 2000 (118) E.L.T. 35 (Tri.) = 2000 (41) RLT 652 (T) wherein it was held that when goods are cleared in bulk and sold after repacking in smaller quantities, assessable value to be determined on the basis of ex-factory price for such bulk clearances by adding only cost of transportation from factory to depot but cost of packin....

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....ey are cleared from factory and not in the form they are sold from depot after repacking is done and when such repacking does not amount to manufacture - Place of removal - depot cannot be treated as place of removal since no sale price of such packs existed thereat. The learned Advocate also urged that in their own case reported in 2004 (175) E.L.T. 782 (Tri.) = 2004 (62) RLT 872 (CESTAT - Ban....