2013 (11) TMI 585

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....SHOK JINDAL, JJ. For the Appellant: Mr. Ravi Raghavan, Advocate For the Respondent: Mr. R. K. Singla, Commissioner (AR) ORDER Per: B.S.V. Murthy; Appellant is engaged in the manufacture of vanilla powder flavour and other flavouring essences/concentrates. The dispute in this case is relating to the determination of value of vanilla flavor manufactured by the appellant and sold to th....

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....which the goods are sold by the customers M/s. International Flavours and Fragrances. The department had replied in negative. He also relies upon the decision in the case of CCE, Hyderabad vs. Innocorp Ltd. : 2013 (289) E.L.T. 172 (Tri.-Bang.) to support his submission that when there is no job work, the price cannot be determined on the basis of Rule 10A of Valuation Rules. Further, he also submi....