TaxTMI 
TaxTMI 
1999 (5) TMI 158
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....spondent. [Order per : C.N.B. Nair, Member (T)]. - The issue relates to assessable value for glass sheet (Glass panels). Arguing the appeal, the ld. Counsel Shri Naveen Mullik, submits that in the normal course these goods are delivered at the factory gate without any packing. He also points out that even the show cause notice and the impugned order have admitted that more than 64% of the goods....
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....in 1996 (87) E.L.T. 335 (S.C.) = 1996 (67) ECR 491, wherein the Supreme Court held that the cost of special wooden packing for transportation of goods is not liable to be included in the assessable value. 2. Shri Naveen Mullik, also submitted that the grounds made out in the impugned order are different from the grounds taken in the show cause notice and submitted that such deviation from th....
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....cost of packing only "where the goods are delivered at the time of removal in a packed condition". It is observed from the records that more than 64% of the goods are delivered at the factory gate without any packing. Thus, it is not in dispute in the instant case that goods are removed without packing. Therefore, there should be no legal requirement for including the cost of packing in the assess....