2005 (2) TMI 729

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..... nsultant, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue in dispute in the above appeal of the Revenue against the order of the Commissioner of Central Excise (Appeals), Cochin, is whether the cost of containers in which biscuits manufactured by the respondents were packed, is required to be included in the assessable value of the biscuits. The contention of t .....

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..... n the appeal memorandum that the earlier pattern which was accepted by the department in 1993 and 1995 was changed in any manner or that their arrangement between them and the distributors no longer existed. Therefore, what held good in 1993 and 1995 should hold good for the present period also. The Commissioner (Appeals) has accepted the contention that the containers are durable and returnable. .....

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