2012 (7) TMI 351

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner (A.R)   Per: S.S. Kang   1. Heard both sides.   2. Appellant filed this appeal against the impugned order passed by the Commissioner (Appeals).   3. Brief facts of the case are that the appellants are engaged in the manufacture of Philips brand steam irons falling under Chapter 85 of the Central Excise Tariff. A Show Cause Notice was issued to the appellants on t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uty on the plastic parts which also include the mould amortization cost. However, mould amortization cost is not recovered from the appellant as the costs were directly recovered from M/s PDAP. Appellants are manufacturing goods out of the plastic moulds which were solely supplied to M/s PDAP on payment of appropriate duty. As the duty has been paid after taking into consideration of the mould amo....