ORDER
Shri G.A. Brahma Deva
1. The short point to be considered in this appeal is whether value of the bought out item is tobe included in determining the assessable value.
2. Arguing for the assessee Shri Ramesh Anand, submitted that the loose-liners were manufactured by independent manufacturers and that the value of the same should not be included in the assessable value. He also submitted that the party has been clearing HDPE woven sacks even without loose liners. Accordingly loose liners is not an essential/integral part of the main excisable product.
3. On the other hand Shri Thomas submitted that it was held in the impugned order that the loose liners are not bought out items but they are only raw-material and since both were cleared together, the department was justified in adding the value of the same determining the assessable value. He submitted that loose liners were not manufactured by independent manufacturers as can be seen from the records, the raw-materials were supplied by the appellant and got it done from the job workers.
4. We have carefully considered the submissions made by both sides and perused the records. There is no clear finding by the adjudicating authority whether looseliners is an essential part of the HDPE sacks. It was also submitted by the assessee that they have cleared HDPE woven sacks even without looseliners. In these circumstance we are of the view that the factual position requires to be examined by the adjudicating authority and is required to give a clear finding on the submissions made by both sides. Accordingly, we are remanding the matter to the jurisdiction of the adjudicating authority to examine the matter afresh in the light of the submissions made by both sides and to pass an apropriate order in accordance with law on providing an opportunity to the assessee. Thus this appeal is allowed by way of remand.