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2017 (1) TMI 146 - AT - Central ExciseValuation - packing charges - whether the packing charges are includible in the assessable value? - Held that: - the conveyor belt in normal course dos not require any packing. However, in the supplies made under this contract there is a condition for packing that too for safe transportation. This shows that these packing are not meant for marketing of the goods but only for safe transport of the goods - reliance placed in the case of Ponds India Ltd [1989 (10) TMI 54 - SUPREME COURT OF INDIA], where it was held that irrespective of the fact, whether it is primary or secondary packing but if it is done for transportation of goods and not for marketing of the goods the same is not includable in the assessable value - packing charges not to be included in assessable value - appeal allowed - decided in favor of assessee.
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