{"id":224514,"date":"1986-06-03T00:00:00","date_gmt":"1986-06-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-baggaram-enterprises-on-3-june-1986"},"modified":"2018-05-08T09:07:26","modified_gmt":"2018-05-08T03:37:26","slug":"collector-of-central-excise-vs-baggaram-enterprises-on-3-june-1986","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-baggaram-enterprises-on-3-june-1986","title":{"rendered":"Collector Of Central Excise vs Baggaram Enterprises on 3 June, 1986"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Collector Of Central Excise vs Baggaram Enterprises on 3 June, 1986<\/div>\n
Equivalent citations: 1986 (8) ECR 441 Tri Delhi, 1986 (25) ELT 356 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 K.L. Retkhi, Member (T)<\/p>\n
1. The respondents are not represented today. They have requested us to consider their written submissions. We have done so. We have also heard the learned representative of the department.\n<\/p>\n
2. On careful consideration of the matter, we find that, the respondents are textile processors. Certain manufacturer-Exporters of garments buy grey cotton fabrics and artificial silk fabrics from the market and send them to the respondents for processing. The respondents dye\/print these fabrics on recovery of processing charges. Since the fabrics so processed are liable to central excise duty on ad valorem basis, and there being no sale thereof, a dispute -arose in these proceedings as to how their value should be determined for assessment of central excise duty. The authorities found that sale price of comparable goods was not available and so they took resort to best judgment assessment under Rule 7 of the Central Excise valuation Rules, 1975. The Assistant Collector held that assessable value of the processed fabrics should be the sum total of –\n<\/p>\n
1)     value of the grey fabrics,\n \n\n2)     transport charges for bringing the grey fabrics to the respondents' factory,\n \n\n3)     processing charges recovered by the respondents and\n \n\n4)     gross   margin   of   profit   of   the   manufacturer-exporter   of   garments (assessed by the Assistant Collector at 10%).\n \n\nThe respondents felt aggrieved at inclusion of the profit element at (4) above and appealed to the Collector (Appeals) who agreed with them. The department is now in appeal before us to have the Assistant Collector's order restored. While the respondents, through their cross-objection, want the Collector (Appeals)' order up-held.\n \n\n<\/pre>\n
3. The department relies on the Supreme Court judgment in the case of Shree Agency 1977 ELT (J 168) to plead its point that the garment exporter is the real manufacturer of the processed fabrics and since he uses the processed fabrics captively for manufacture of garments etc; his margin of profit should form a part of the assessable value of such fabrics in accordance with Rule 6(b)(ii) of the Valuation Rules. We find no parallel between the facts of M\/s. Shree Agency’s case and the facts, on record, of the respondents’ case. Shree Agency’s case concerned a master-weaver who so organised his operations-right from the stage of financing certain powerloom units of Ichal Kranji to the stage of final disposal of all. the cloth woven by them and including supply of sized yarn on beams, specification of the cloth to be woven, getting the cloth processed at Bombay and looking after its bailing, forwarding and sale – that nothing was left with the powerloom units except their weaving charges. Though outwardly it was made out that the powerloom units were the manufacturers of fabrics on their own account, the real situation was that these units knew nothing about where the yarn came from and where the cloth went to. The powerloom units shared no profit in the sale of cloth. The Supreme Court saw through this facade and Ruled that in the facts and circumstances of this Case the master weaver was the real manufacturer of the fabrics, the position of powrloom units being no better than the hired labour of the master-weaver. In the case before us, the department wants us to pronounce the respondents as mere dummies of the garment exporter. But, as has been pointed out by the Collector (Appeals) also, the department has brought on record no evidence whatsoever to warrant such a conclusion. There is nothing to controvert the contention of the respondent that they were an independent processor working with their own capital, plant and machinery, dyes, chemicals and labour and that they were free to process any customer’s fabrics on payment of charges determined by the respondents themselves. In the facts of the case before us, the garment exporters cannot be held to be manufacturers of fabrics just because they own the fabrics and send them to the respondents for processing 1979 ELT J 597 (Allahabad) and 1979 ELT J600 (Andhra Pradesh).\n<\/p>\n
4.  The matter of valuation of fabrics processed by independent processors has more recently been dealt with by the Supreme Court in their judgment in  the  case  of  Empire  Industries  Ltd.  and Ors. 1985  (20)  ELT  179 (SC). In   paragraph   47   of   this   judgment,   the   Supreme   Court   has   held   that   the assessable value in such cases should be “the intrinsic value of the processed fabrics which  is the price at which such fabrics are sold for the first time in  the  wholesale  market.” In the  case before us, since  the fabrics are not sold and the finding of the lower authorities is that sale price of comparable fabrics   is   also   not   known,   resort   has   to   be   made   to   the   best   judgment assessment   under   Rule   7.   The   first   three   elements   of   cost   mentioned   in paragraph 2 above are certainly a part of the intrinsic value of the processed fabric.  The  cost  of  the  grey  fabrics  already  includes the  margin of profit of   the   weaving   unit.   Similarly,   the   job   charges   recovered   for   processing the fabrics also  include  the margin of profit of the processor. The weaving unit   and   the   processor   are   the   only   two   manufacturers   involved.   Since the  garment  exporter  is  not  a  manufacturer  of  these fabrics but  the user thereof,   his   margin   of  profit   cannot   form   a part  of  the  assessable  value of the processed fabrics.\n<\/p>\n
5.   The   learned   representative   of   the   department   argued   before   us during  the  hearing  that  the  first  three  elements of  cost specified in para 2 above  do not exhaust all the elements that ought to go into the intrinsic value   of   the   processed   fabric.   He   argued   that   if   the   processed   fabrics had belonged to the processing unit itself, it would have added the interest which   it   would   have   to  bear  on  the  investment  cost  of  the  grey  fabrics. There could be other similar elements of cost also. While we do see some force in this argument, the case before us is not for inclusion of the interest on  investment cost of the grey fabrics or of any other identifiable element of cost up  to  the stage of clearance of processed fabrics. The case before us   is,   on   the   other  hand,  for  including  the  gross  margin  of  profit  of  the garment exporter. For this we find no justification.\n<\/p>\n
6.  In the circumstances, we dismiss the appeal. Since the cross objection of the respondent does not seek any further relief, the same is also dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Collector Of Central Excise vs Baggaram Enterprises on 3 June, 1986 Equivalent citations: 1986 (8) ECR 441 Tri Delhi, 1986 (25) ELT 356 Tri Del ORDER K.L. Retkhi, Member (T) 1. The respondents are not represented today. They have requested us to consider their written submissions. We have […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-224514","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nCollector Of Central Excise vs Baggaram Enterprises on 3 June, 1986 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-baggaram-enterprises-on-3-june-1986\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Central Excise vs Baggaram Enterprises on 3 June, 1986 - 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