1989 (10) TMI 57

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....ny, 127/217-A, Juhi Bara Devi, Kanpur, is a manufacturer of chewing tobacco. Chewing tobacco, after being manufactured, is packed in pudiyas and thereafter further packed and sealed in cartons and are kept in gunny bags. The petitioner, which is a manufacturer of tobacco, submitted a price list showing gross price of the tobacco as packed, (including the cost of the packing material), and claimed ....

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....ise duty payable by the petitioner, which was against it. The petitioner filed a fresh appeal before the Collector (Appeals). The appeal was partly allowed in so far as it pertained to computation of the price list holding that the logical method of calculating the value per kilogram of the branded chewing tobacco manufactured by the petitioner's concern was to divide the gross value of the unit o....

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.... gunny bags, cartons so that the value of the chewing tobacco in the primary packing bearing the brand is obtained. This value should be divided by the total weight of all the branded packets in which the tobacco is packed and value so arrived at should be taken as the value per kg. for the purposes of the notification. 6. For what we have found above, we direct the Assistant Collector Central ....