Case Law Details
Mother Dairy Fruit and Vegetable Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Mumbai)
CESTAT Mumbai held that the goods are to be assessed in the form they are produced for assessment. Accordingly, goods cleared as ‘fruit pulp’ cannot be assessed and duty cannot be demanded on the basis of sale price of ‘fruit juice’.
Facts-
Appellant is an 100% Export Oriented Unit. They had cleared the “fruit pulp” were not liable to excise duty as such to the job worker of their sister DTA unit for further processing as per the agreement and direction of their sister concern. The Appellant reversed the duty forgone in terms of the paragraph 6.8(j) of the FTP 2004-09 read with the proviso to the clause 6 of the Notification No.22/2003-CE dated 31.03.2003 read with the proviso to the clause 3 of the Notification No.52/2003 Cus dated 31.03.2003. For determining the duty forgone they took the value at which they had cleared the “fruit pulp”.
Revenue was of the view that the value adopted for determining the duty forgone, should be of the “fruit juice” cleared by the job worker/ processor.
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