TaxTMI 
TaxTMI 
1981 (7) TMI 240
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....f India have carefully considered the revision application and the submissions made at the time of personal hearing. 2. The facts of the case are that the petitioners who are manufacturers of electronic components such as Capacitors, Loudspeakers etc. manufacture one component known as "miniature electronic compressors" in which they make use of Aluminium cans of various sizes. It is the p....
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....certificate as held by the Asstt. Collector. The petitioners have contended that the value of the cans manufactured by them should be determined under Rule 6(b)(i) of the Central Excise (Valuation) Rules, on the basis of the comparable goods supplied by M/s. Baroda Electroplating and Metal Works and not on the basis of the cost of production under Rule 6(b)(ii). 3. Government observe that ....
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....le of such goods. Neither the Adjudication Order nor the Appellate Order has controverted the petitioners submission that the goods supplied by the Baroda party and that manufactured by the petitioners are similar goods. In the absence of any evidence to the contrary, Government accept the petitioners contention that the goods are similar. The Asstt. Collector has held that since the Baroda factor....
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....nce in the present case the value is ascertainable under Rule 6(b)(i), rule 6(b)(ii) ought not to be invoked. 5. Having regard to the foregoing Government set aside the Order-in-Appeal and allow the revision application. Editor's Comments Since under Section 4, the assessable value is to be the price, which the excisable goods can fetch in wholesale trade at the time and place of rem....