2005 (5) TMI 356

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.... Ms. Charual Baranwal, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  M/s. Bhagsons Paint Industries (India) manufactured paints and varnishes. In addition they manufactured Thinners also. The appellants classified Thinner also under Tariff Item 14 of the erstwhile Central Excise Tariff and claimed the exemption under Notification No. 71/78-CE. The Revenue has cla....

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....ide belief that as they manufactured Thinner without the aid of power, the value of clearance is not to be included in the total value of clearances. He further submitted that they have not suppressed any fact as the goods were manufactured in the presence of inspector. 3. Countering the arguments of Ms. Charual Baranwal, ld. SDR submitted that no material has been brought on record by the....