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2013 (12) TMI 693 - AT - Central ExcisePacking material supplied free of cost form part of assessable value or not – Held that:- When goods are traded in containers/packaged material and not separable from contents to make such goods marketable, assessable value of the same shall be determined as cleared without separating contents from containers – Following Hindustan Polymers v. CCE [1989 (8) TMI 77 - SUPREME COURT OF INDIA] relates to the period prior to 30th June, 2000 - Thereafter the value of packaging material is required to be included in the assessable value - This calls for re-computation of demand arising after 30th June, 2000 including packaging material – Thus, the matter remanded back to the adjudicatory authority to recomputed the demand – Decided partly in favour of Revenue.
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