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2014 (5) TMI 978 - CESTAT MUMBAIDemand of differential duty - Enhancement in value of goods - Held that:- Section 4(4)(d) of the Central Excise Act stood at the relevant time provides that the “value”, assessable to any excisable goods, - where the goods are delivered at the time of removal in a packed condition, includes the cost of such packing except the cost of the packing which is of a durable nature and is returnable by the buyer to the assessee.” Therefore, it is clear that cost of packing of a durable and returnable nature cannot be included in the assessable value. It is not in dispute that the plastic crates are durable in nature and these have been supplied by the buyer to the assessee. In view of the clear position in law, we do not find any merit in the appeal filed by the Revenue - Decided against Revenue.
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