2005 (3) TMI 675

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri R.K. Chandan, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides for sometime it is found that the main appeal can be disposed off, therefore after waiver of pre-deposit the main appeal is taken up for disposal by this order. 2.The issue involved in this case is valuation of PCB sub-assemblies cleared to manufacturer of TV sets, such clearances wer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rade/sales. We therefore cannot uphold the application of Section 4(1)(a) valuation for PCB sub-assemblies. The valuation is to be arrived at under the appropriate valuation rules. 3.We find that the lower authorities have applied Rule 6(b)(2) and proceeded on basis of costing data by availing the services of cost accountant of the department. It is admitted position that the costing has not been....