CLARIANT (INDIA) LTD. Vs. CCEX

JUDGEMENT

(1.) HEARD both sides. Brief facts of the case as stated by the appellants are as follows:

(2.) THE learned advocate for the appellants relies on the decision of Savita Chemicals (cited supra) to contend that the expression 'such goods' in Rule 7 of the Central Excise Valuation Rules, 2000 only refers to goods in larger packs removed from the factory. He also cites Board's circular No. 139/08/2000 -CX4 dated 3.1.2001 to stress that value addition outside the factory on account of certain processes not amounting to manufacture is not to be included in the assessable value. He also cites the decision in the case of ICI India Ltd. v. CCE, Hyderabad in his support.

(3.) THE learned SDR supports the order passed by the lower appellate authority and cites Board's circular No. 354/81/2000 -TR4 dated 30.6.2000 which in paragraph 6 states as under: