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2015 (3) TMI 591 - SC - Central ExciseValuation of goods - Inclusion of cost of cartons in the assessable value of the final product - Held that:- The Collector of Central Excise (Appeals) has categorically stated in his order that these containers were placed in paper cartons of various sizes for transportation "from the factory gate" for sale to individual customers or as stock transfers. Therefore, on the facts of this case, we find that the test laid down in the aforesaid judgment in the case of Hindustan Safety Glass Works Ltd. [1985 (9) TMI 90 - SUPREME COURT OF INDIA] would not be applicable. Even otherwise, the amount involved is only ₹ 1,22,740 - no merit in this case - Decided against Revenue.
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