2004 (11) TMI 182

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....grawal, Member (T)]. - The issue involved in this appeal filed by Revenue is whether the cost of printing is to be included in the assessable value of PVC film/sheeting. 2. Shri A.K. Saxena, learned JDR, submitted that the respondent M/s Caprihans India Ltd, manufacture PVC film/sheeting, which is cleared by them on payment of Central Excise duty; that thereafter the printing is undertaken but ....

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....erefore the ratio of the decision in the case of J.G. Glass is not applicable, as in that case the printing was done in the separate premises. He also relied upon the decision of the Supreme Court in the case of Sidhartha Tubes Ltd. v. Collector of C. Ex. as reported in 2000 (115) E.L.T. 32 (S.C.), wherein the Supreme Court has held that the cost of galvanization is to be included in the assessabl....

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....ssioner (Appeals) in the impugned order has also held that if printing is held to be manufactured process, the correct classification would be under heading 49.01 of Schedule of the Central Excise Tariff Act in which the product is fully exempted from duty; that this finding of the impugned order has not been challengeable by the Revenue in appeal. 5. We have considered the submissions of both ....