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2014 (9) TMI 149 - SUPREME COURTDutiability of packing material - Valuation of soda ash for the period 1981 to 1985 - arrangement for return of the packing material - Held that:- the appellant fairly submitted that he does not intend to press the issue with regard to durability and returnability. He has confined his submission with regard to levy of excise duty on the packing material supplied by the buyer. - if the packing materials are supplied by the buyer, the levy could not have been imposed. The said contention is absolutely correct in view of the law laid down in M/s. Hindustan Polymers Vs. Collector of Central Excise [1989 (8) TMI 77 - SUPREME COURT OF INDIA] - matter remanded back to the Tribunal exclusively for delineation on the said issue. - Decided in favor of assessee.
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