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TMI Blog1998 (5) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... T)]. Question involved in this appeal of the Revenue is whether for packing named as P-41 and packing charges for which have been collected by the respondents herein from their customers and such packing being done at the behest of the Railway Authorities because the goods had been transported through Railways, is required to be included in the value of the excisable goods or not? The Origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 1983 (12) E.L.T. 869 held that the packing in which the wholesale dealer takes delivery of the excisable goods is to be included in the value of the article for the purpose of Excise duty. Which packing is necessary to make the excisable article marketable statutory provisions calls for strict construction because in the case of packing the levy is extended beyond the manufactured arti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per Railway Tariff." 2. It is against the aforesaid Order that the Revenue has come in appeal. Learned SDR, Shri T. Premkumar submits that in terms of Section 4(4)(d)(i), cost of packing is to be included in the assessable value of the goods except the cost of durable and returnable packing. He submits that admittedly this packing P-41 is not durable and returnable. Therefore, on the plain lan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is necessary for putting the goods in the wholesale market at the factory gate is required to be included in the value of the excisable goods. He relies on the Supreme Court judgment in the case of MRF reported in 1995 (77) E.L.T. 433. He submits that it is admitted to the appellants in their Grounds of Appeal that packing is done and is necessary only for transportation through Railways. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds which are transported through Railways under the Rules and Regulations made by the Railway Authorities. Such Packing is not required for transportation under any other mode. Therefore, the inference drawn by the learned Representative for the respondents, is fairly reasonable and cannot be, as a result, disputed. Consequently, we agree with her that the packing charges for P-41 are not required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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