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2006 (5) TMI 293 - AT - Central ExciseValuation - inclusion of the cost of carton cardboard packing in the assessable value of the refrigerator - grant of erroneous refund - HELD THAT:- The original authority has given a finding that the carton packing is provided only for transportation at the request of the buyers. On the question of secondary packing, especially, with regard to refrigerators, the Bombay High Court, in GODREJ AND BOYCE MANUFACTURING CO. PVT. LTD. VERSUS UNION OF INDIA AND OTHERS [1984 (8) TMI 81 - HIGH COURT OF JUDICATURE AT BOMBAY] has held The secondary packing, therefore, which is provided by the petitioners when goods are transported and delivered to wholesale dealers outside Bombay and which is separately charged for by the petitioners under a separate invoice, cannot be considered as packing which is a normal feature of the wholesale trade for the petitioners' refrigerators. The special secondary packing in question cannot be included in the wholesale cash price of the petitioners' refrigerators, for excise purposes. Revenue has no case and assuming but not admitting that the refund is erroneous, the same cannot be recovered without review of the refund order dated 20-4-1990 - The impugned OIA is set aside - appeal allowed.
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