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2017 (2) TMI 1061 - AT - Central ExciseValuation - packing charges - durable and returnable packaging - Held that: - it is settled law that packing cost of durable and returnable packing is not includible in the assessable value. The terms regarding charges of ₹ 2 per kg and refund of the same in the event of return of metal barrels by the customer are known to the customer - it is been settled position that even though physically the durable and returnable packing is not returned still cost of the same cannot be included in the assessable value. The only requirement is that there should be a condition between the manufacturer, supplier and the customer that if the durable and returnable packing is returned, the assessee has under obligation to refund the amount of packing, which is not in dispute in the present case - the packing charge of ₹ 2 per kg collected by the appellant from their customer is not includible in the assessable value - appeal allowed - decided in favor of appellant.
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