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2005 (2) TMI 123 - SC - Central ExciseWhether the cost of wooden crates/boxes in which the Respondents pack their product, i.e., Glass Sheets, is includible in the assessable value of the glass? Held that:- The test is whether for the purposes of delivery in the wholesale trade, glass sheets can be moved without special arrangements. The answer has to be an obvious `No'. In most cases the special arrangement is packing in wooden cases. In such cases the liability to include the costs of the wooden crates in the value of the glass sheets cannot be avoided by claiming that the wooden crates are for purposes of protecting the glass. In such cases, the wooden crates are for purposes of making the glass sheets marketable. It is only in those cases where the goods are capable of being marketed without special packing and the special packing is given only by way of abundant caution to protect the goods in transport that their costs get excluded. In the above view the reasoning and the conclusion of the Tribunal cannot be supported. In these cases it is not disputed that there is no agreement or arrangement making them returnable. Thus even though they may be considered to be durable the cost of wooden cases are includible in the value of the glass sheets sold by the Respondents. Appeal allowed.
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