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2015 (4) TMI 854 - AT - Central ExciseValuation of goods - whether the cost of gunny bags in which the Sponge Iron is packed in the cases in which the goods are dispatched by rail is includible in the assessable value or not - Held that:- There is no dispute that all the sales are at the factory gate and in the cases where the goods are dispatched through trucks there is no special packing. Since the Sponge Iron is sold at the factory gate without being packed, it is marketable as such, in our view the cost of special packing in the cases of transportation through railways would not be includible in the assessable value of the goods and in this regard we are supported by the judgment of the Tribunal in the cases of Goyal M.G. Gases Pvt. Ltd. vs. CCE, Ghaziabad (2014 (8) TMI 657 - CESTAT NEW DELHI). In this judgment, the Tribunal has held that during the period prior to 01/7/200 and during the period w.e.f. 01/7/2000, the packing charges would not be includible in the assessable value of the goods if the goods are marketable, as such, without being packed. cost of packing of the Sponge Iron in the gunny bags would not be includible in the assessable value. As regards, the charges for loading of the goods on to the trucks in the factory, the same would be includible in the assessable value and the duty demand on this account has to be upheld. - impugned order is upheld only to the extent of the duty demand on the loading expenses incurred inside the factory and the rest of the duty demand, interest thereon and equivalent penalty under Section 11AC is set aside. The duty demand, which has to be upheld, is to be quantified by the Commissioner - Decided in favour of assessee.
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