2005 (1) TMI 513

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - The short question which arises in this appeal of the Revenue is whether the cost of gunny bags used for packing cement, by the respondents, during the period of dispute was includible in the assessable value of cement for the purpose of assessment to duty. The lower appellate authority held that the cost of gunny bags was not to b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... orted in 2002 (148) E.L.T. 607 (Tri.-Del.), affirmed by the Hon'ble Supreme Court vide 2003 (154) E.L.T. A263 (S.C.). It was held in the cited case that cost of gunny bags used for packing cement was includible in the assessable value of cement in the absence of any agreement between the assessee and their buyer about returnability of such bags. The appeal filed by the assessee against the said de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , nor has he cited any binding contra case law. 3. In the above circumstances, respectfully following the decisions of the Hon'ble Supreme Court in the case of K. Radha Krishaiah and in the case of Udaipur Cement Works (supra), we hold that, in the absence of any agreement between the respondents and their buyer regarding returnability of the gunny bags in question, the cost of such gunny ba .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X