1979 (11) TMI 106

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....thin their factory to pack the PP foods manufactured by them. The present proceedings relate to the dutiability of such metal containers manufactured by the petitioners and utilised within their factory for captive consumption. 2. In respect of these metal containers the petitioners filed a price-list some time in 1970 giving the cost of manufacture. They were asked to give the details of the c....

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.... Later they are sent to a flanger where flanges are made to prepare the cylinders to receive the ends. The flanged bodies then travel, on conveyors, to a seamer where one end is seemed leaving the other end open. He contended that the resultant product is not saleable or deliverable and do not answer the description of Metal Containers. 4. The second contention was that these was no provision i....

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....planation in the tariff itself which states that "Containers" means containers ordinarily intended for packaging of goods for sale, including cases, drums, cans, boxes, gas cylinder and pressure containers, whether in assembled or unassembled condition and containers known commercially as flattened or folder containers. From the process of manufacture of the goods as described by the petitioners a....

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.... which has arisen in this revision application.The Supreme Court has also held in the Voltas case that it is the manufacturing costs plus the elements of the manufacturing profit which go to make the assessable value. By the petitioners' own admission, the value declared by them was on the basis of the standard cost i.e., the cost of the raw material etc. which was estimated by them in advance bef....