TMI Blog1999 (5) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 are removed without any packing. He submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the scope of the show cause notice is not permissible. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 assessable value.The deduction sought by the appellant is with regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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