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2005 (3) TMI 123 - SUPREME COURTWhether packing charges realized by the assessee from its customers in different situations for different types of packing would form part of assessable value of the final product or not to attract duty under the Central Excise and Salt Act, 1944 (in short the 'Act')? Whether some of the show cause notices were issued beyond the period prescribed under Section 11A of the Act? Held that:- The CEGAT with reference to the factual background has come to the conclusion that the packing was not necessary for the concerned excisable articles in the condition in which it is generally sold in the wholesale market at the factory gate. The findings are factual and cannot be termed to be perverse in any manner to warrant interference. Section 4(4)(d)(i) uses the expression 'returnable'.It is not physical capability of the packing to be returned which is the determining factor because in that event, the words "by the buyer to the assessee'' need not have been used and would be superfluous. What is required for attracting applicability of the exclusion clause in Section 4(4)(d)(i) is that the packing must be returnable by the buyer to the assessee on the basis of an arrangement between the buyer and assessee under which packing is returned by the buyer to the assessee. Coming to the question of limitation it is to be noted that there is a conceptual difference between "levy'' and "collection''. The difference between levy and collection was noticed with reference to Section 3 of the Act which is the charging provision. It was held that levy and collection are two distinct and separate steps. When the High Court had stayed only the recovery/collection there was no question of any stay on the levy. Appeal dismissed.
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