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TMI Blog1996 (6) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. [Order per : Lajja Ram, Member (T)]. - This is an appeal filed by M/s. National Rayon Corporation Limited being aggrieved with the Order-in-Appeal dated 21-1-1987 of the Collector of Central Excise (Appeals), Bombay wherein he had held that the charges separately collected from the buyers in the name of washing the tanker are a part of the value of Caustic Soda Lye. 2. Shri G. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Supreme Court's decision in the case of Collector of Central Excise v. Indian Oxygen Ltd. - 1988 (36) E.L.T. 730 (SC). 3. In reply, the ld. JDR stated that the findings of the Asstt. Collector are that this amount was uniformly charged in all cases and that there was no evidence as in how many cases these separate charges were not collected from the customers. He referred to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which the excisable goods are packed. Even when the packing is of a durable nature, the cost of process of packing as such has to be included in the assessable value. In other words, while the cost of the durable packing itself will be excludible, the cost incurred towards packing the excisable goods in such durable container will be included. 5. In this case, there is no dispute that sep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from all the customers. The Collector (Appeals) has also referred that a sum of Rs. 25/- per M.T. was being charged uniformly. There is nothing on record to show as in how many cases these charges were not collected even when the tankers were arranged by the purchasers. 7. In the case of Vijaywada Bottling Co. Ltd. v. Collector of Central Excise - 1993 (63) E.L.T. 526 (Tribunal), the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the gas was filled-in. The question of filling of the gas in the cylinders as such was not a issue before the Apex Court. The Hon'ble Supreme Court had ruled that the expenditure collected by the assessee on any ancillary activities would not form part of the assessable value of the gases. In the instant case, the position is different. The tankers were arranged by the purchasers and there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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