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2016 (5) TMI 380 - SC - Central ExciseValuation - Includability - Whether the cost of packing material is to be treated as the component of transaction valuation under Section 4 of the Central Excise - Tribunal by relying upon the judgment of this Court in the case of K. Radha Krishnaiah vs. Inspector of Central Excise and Others [1986 (11) TMI 46 - SUPREME COURT OF INDIA], Mahalakshmi Glass Works (P)Ltd. Vs,. Collector of Central Excise [1988 (7) TMI 59 - SUPREME COURT OF INDIA] and Triveni Glass Ltd. vs. Union of India and Ors. [2005 (2) TMI 130 - SUPREME COURT OF INDIA] found to the effect that the packing material which was used was durable and returnable by the buyer. Therefore, the cost of packing material should not be included in the transaction value - Apex Court do not find any merit in the appeal, hence, dismissed the appeal.
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