It is also the case of the appellant that the said fusel oil Styrene Monomer manufactured by it is sold in bulk and delivered to the customers at the appellants factory.
On the 11th August, 1983, two orders were passed by the Assistant Collector one in relation to each of the aforesaid show cause numberices.
Collector, the appellant had shown the value of fusel oil Styrene Monomer at the rate at which those were sold in wholesale as Naked Ex Works and in bulk.
The fusel oil Styrene Monomer is also capable of being supplied in road tankers to customers.
The Assistant Collector included the value of the drums in the assessable value of the said fusel oil Styrene Monomer.
of 1985 A dated 4th July, 1985, 473/184A and 474/84A both dated 21st June, 1984 passed by the Customs, Excise Gold Control Appellate Tribunal hereinafter referred to as the Tribunal .
in the said price lists, which were duly approved by the Asstt.
Appeals were filed by the assessee.
The appellant had filed its price lists in respect of the same.
There was a further appeal to the Tribunal.
The same were allowed by the Collector Appeals .
