Assessing ‘fruit pulp’ based on sale price of ‘fruit juice’ unjustified

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...