2017 (2) TMI 189

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....R) for respondent Per: Ramesh Nair 1. The facts of the case are that the appellant is manufacturing sub-assembly for plastic processing machine falling under Chapter 84 of CETA, 1985 and also availing SSI exemption. They are also availing the facility of invoice value under Rule 173 C (11) of erstwhile CER, 1944. It is the case of the department that the appellant is charging different price....

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....ed on different prices. He taken us to some sample invoices and exhibited that all the machines supplied by them have some differences and different specifications. Therefore, the price of the machine fixed depending upon the specification of individual machines, in such a situation there cannot be a uniform price of all the machines. 3. Shri Ashutosh Nath, Ld. Assistant Commissioner (AR) appea....