TMI Blog1997 (1) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... sumers, price lists were being filed in Part II. The price lists showed the cost of primary packing, namely, brown paper and string as included in the assessable value, but the cost of optional special packing in corrugated cartons or wooden boxes was not liable to be included in the assessable value. Appeals E/3661 to E/3663/88-A relate to ten price lists of which four price lists are based on purchase orders of Indian Oil Corporation, one of Bharat Pulverising Mills, two of Britannia Industries Ltd., two of Bharat Petroleum Corporation Ltd. and one relate to several buyers. Appeal E/3664/88-A relates to three price lists all based on purchase orders of Indian Oil Corporation Ltd. In all these cases, appellant contended that the cost of sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such packing cannot be regarded as necessary to put the goods in the condition in which they are generally sold in the wholesale market at the factory gate. That being so, cost thereof could not be included in the assessable value. Three of the wholesale buyers, namely, the Public Sector Undertakings have been supplying the cartons and boxes free of cost which certainly cannot be included in the assessable value by virtue of principles laid down by the Supreme Court in Hindustan Polymers v. Collector of Central Excise - 1989 (43) E.L.T. 165. 4. The lower authorities took the view that the buyers who ask for special packing form a special class among industrial consumers and in respect of such class of buyers, the ordinary mode of packing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory gate. Where 90% of the goods are sold without using cartons or boxes, it has to be accepted that such packing is not necessary in order to put the goods in the condition in which they are generally sold in the wholesale market at the factory gate. In almost all cases, there may be buyers who desire or opt to have some kind of special packing or different packing; that will not enable their categorisation as a distinct class of buyers so as to permit the cost of such packing to be included in the assessable value. Therefore, the findings challenged in these four appeals cannot stand. 5. Appeal E/685/88-A arises at the stage of demand and relates to secondary packing. The proper officer issued notice to the appellant to show cause why t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
