ITC BHADRACHALAM PAPERBOARDS Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) WHEN this appeal had been heard by us on 5th July, 1999, we had allowed the appellants liberty to file a Miscellaneous application for submitting additional evidence in the form of various affidavits etc. on the issue of whether the value of mill wrapping paper was included in the assessable value of the paper and paperboard cleared on payment of duty under the gate passes concerned. The appellants have accordingly filed the present Miscellaneous application for allowing the presentation of the said additional evidence as is indicated in this Miscellaneous application under Rule 23 of the CEGAT (Procedure) Rules.

(2.) BRIEFLY the issue concerns the question of whether the cost of mill wrapping paper was included in the final products' assessable value when the same was cleared on duty. The appellants have been claiming that this was so and therefore, the mill wrapping paper was correctly cleared for captive consumption in terms of Explanation (iii) to the Notification No. 217/86 as amended from time to time.

(3.) HEARD Sri M. Chandrasekaran, learned Sr. Advocate, Sri C. Chidambaram, learned Consultant and Sri Kailash Vasdev, learned Advocate for the appellants and Sri S. Kannan, learned DR.