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2017 (4) TMI 224
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....amonds drilling bits. Since the salvaged diamonds are supplied by the customer considering it as value of salvaged diamonds included in the assessable value of the newly manufactured diamonds drilling bits. The department proposed to include at 100% of the value of the diamonds instead of 40% in the assessable value of the newly manufactured diamonds, drilling bits. Accordingly, differential duty demand was confirmed and the same was upheld by the Commissioner(Appeals). Appellant being aggrieved by the Order-in-Appeal filed appeal before this Tribunal which vide Order no.Cll/873-874/WZB/2004 dated 23-2-2004 disposed of the appeals with direction that the case is squarely covered by the decision of M/S. Bharat Diamond Industries of this Trib....
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....e of the new diamonds as value of the salvaged diamonds. (c) Copies of purchase order from Directorate of purchase and stores, Govt. of India, Mineral Exploration Coporation, National Mineral Development Corporation Ltd, M/s. Gem India Co. Ltd, M/s. Hindustan Zinc Ltd. Above price list and documents were submitted on 7-2-1989. During the denovo adjudication, the said documents were again submitted alongwith written submission before the adjudicating authority. The same also submitted before the Commissioner(Appeals) as annexure to the appeal. All the said documents also enclosed in the present appeal at the page 116-170 of Exhibit 'P' and 'Q'. She submits that all the purchase order show the supplier's share and pu....