2004 (10) TMI 526

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.... Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  This appeal is directed against order-in-appeal passed by the Commissioner (Appeals). The impugned order was passed relying on the decision of the Hon'ble Supreme Court in the case of Siddharth Tubes Ltd. - 2000 (115) E.L.T. 32 (S.C.). It has held that the assessable value of slag wool manufactured an....

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....ntention of the Revenue is that as they are selling the stag wool in special packing GI wire/netting, the assessable value should include the cost of such packing of GI wire netting. 5. There is no dispute that slag wool is cleared on payment of duty from the factory and packing in wire net was done outside the factory. This fact is admitted in para (3)(i) of the impugned order. In the cas....