TMI Blog2002 (6) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : Justice K.K. Usha, President]. In this appeal at the instance of the assessee the only issue arising for consideration is whether the cost of packing has to be added for arriving at the assessable value of the goods as per the provisions contained under Section 4 of the Central Excise Salt Act, 1944. Clause (d) of sub-section (3) of Section 4 provides that value in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lass manufactured in the factory of the appellant are removed from the factory on payment of excise duty thereon. The glass sheets were being packed in wooden crates to ensure its safety for long distance deliveries. There was an arrangement between the appellant and its customers that the appellant would return/pay back an amount of Rs. 2.50 per sq.mtr. if the wooden crates and wooden cases were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat such packings of durable nature were being returned to the assessee, the cost of the same is liable to be deducted. The Assistant Commissioner of Central Excise (Audit) accepted the contentions raised by the assessee both on the packing as well as on the freight. It was held that the assessee is entitled to deduction of both as per the provisions contained under Section 4. The Revenue challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the packing is not capable of being used as packing material. Even though the Commissioner (Appeals) has referred to certain decisions in his order, we find that those decisions have no relevance to the issue concerned. Merely because the crates are to be opened for taking out of the glass sheets it cannot be held that thereafter crates cannot be put to use as a packing material at all. It is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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