1991 (12) TMI 152

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..... [Order per : P.K. Kapoor, Member (T)]. - This is an appeal arising on account of the transfer of the proceedings initiated by the Central Government under Section 36(2) of the Central Excises and Salt Act, 1944. 2. Briefly stated the facts are that the respondents are manufacturing water coolers, bottle coolers and deep freezers of various sizes falling under Item No. 29A(1) of the First Sche .....

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..... goods but the cost of any special packing provided at the request of outstation dealers would not be includible in the assessable value. As stated earlier this appeal has arisen on transfer of the notice issued by the Government of India under Section 36(2) of the Central Excises and Salt Act, 1944. 3. On behalf of the Revenue, we heard the learned JDR Shri Prabhat Kumar who referred to the deci .....

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..... local and outstation wholesale dealers were packed in crates made of wooden planks and in certain cases closed wooden cases were being used as special packing for the goods for outstation deliveries whenever required by any stockists. He contended that as held by the Appellate Collector only the cost of the normal packing used for goods delivered would form a part of the assessable value of the go .....

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..... ry in normal packing but whenever requested by any outstation dealer goods were being supplied in special packing in the form of wooden crates. In the case of Hindustan Lever Ltd. v. CCE reported in 1991 (54) E.L.T. 420 the Tribunal after referring to the various decisions of the Supreme Court on the subject of includibility or otherwise of the cost of packing in the assessable value of any excisa .....

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..... econdary packing is necessary for putting the excisable article in the condition in which it is generally sold in the wholesale market at the factory gate and if so, include the same." 6. It is an admitted fact that the appellants' products were available at the factory gate to all wholesale dealers without any special packing in the form of wooden crates. Hence, on the ratio of the Tribunal's de .....

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