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2016 (10) TMI 1174 - AT - Central ExciseValuation - includibility - cost of such packing material received free of cost - Revenue issued a show cause in terms of Rule 6 of Central Excise Valuation Rules, 2000, alleging that the cost of such packing material supplied free of cost is to be treated as additional consideration flowing from the buyer to the assessee in relation to sale of the goods - Held that: - The jars and containers are meant only for carrying the excisable goods manufactured by the respondents. Clearly, these cartons do not render the excisable goods to be marketable and are meant only for transportation. The issue of inclusion of cost of packing material was examined by this Tribunal in the case of CCE, Indore v. Grasim Industries Ltd. [2014 (4) TMI 650 - CESTAT NEW DELHI], where it was held that if some goods are marketable without being put into the containers, the cost of containers including their testing charged would not be includible in the assessable value - In the present case, the PET containers are marketable without being put in the corrugated cartons and hence the ratio of above judgment is applicable in the present case. Appeal dismissed - decided against Revenue.
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