TaxTMI 
TaxTMI 
2006 (12) TMI 334
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.... Shri J.P. Gregory, JCDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application seeks waiver of pre-deposit and stay of recovery in respect of a total amount of Rs. 71,67,765/-towards duty and Educational Cess as well as an equal amount of penalty. After examining the records and hearing both sides, we find that the above demand of duty is based on valuation of Gra....
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....at it has been specially packed for the exclusive use of any industry as a raw material or for the purpose of servicing any industry, mine or quarry. There is a proviso to this clause, which is not applicable. We have also seen a package containing the commodity in question. This package carries a label containing the following declaration :- "This film is specially packed for the exclusive use....
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....to be rebutted by learned Counsel who is also claiming under the same decision of the Apex Court. His focus is on the penultimate sentence of para 5 of the judgment, which reads thus :- "In such a case, the relevant test is not its presence in the end-product, but the dependence of the end-product for its essential presence at the delivery end of the process. The ingredient goes into the making....