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Commissioner of Central Excise, Chennai Versus M/s Addisons Paints & Chemicals Ltd.

2015 (3) TMI 591 - SUPREME COURT

Valuation of goods - Inclusion of cost of cartons in the assessable value of the final product - Held that:- The Collector of Central Excise (Appeals) has categorically stated in his order that these containers were placed in paper cartons of various sizes for transportation "from the factory gate" for sale to individual customers or as stock transfers. Therefore, on the facts of this case, we find that the test laid down in the aforesaid judgment in the case of Hindustan Safety Glass Works Ltd. .....

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, Adv. Mr. Krishnakumar R.S ., Adv. Mr. Rajesh Kumar, Adv. Mr. K.S . Mahadevan , Adv. ORDER Civil Appeal No. 6071 of 2001 The respondent herein is a manufacturer of paints and varnishes falling under Chapter 32 of the Central Excise Tariff Act, 1985 (for short the 'Act'). It is the case of the respondent that the finished products manufactured are packed in tins and plastic containers which are then put in carton boxes and sold to the wholesale dealers for the purpose of transportation. .....

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xcise passed order dated 5th September, 1989 rejecting the refund on merits and also on the ground that it was time barred. Being aggrieved, the assessee / respondent filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) affirmed the order of the assessing authority and dismissed the said appeal. Undeterred, the respondent approached the Central Excise Gold (Control) Appellate Tribunal and this time the respondent succeeded in its attempt as the appeal of the respondent h .....

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make the goods saleable in the market then the cost of the packing is to be included for the purpose of calculating the excise duty. He has referred to para 13 of the said judgment where the Court took note of its earlier decision in the case of "Govt. of India v. Madras Rubber Factory Ltd." reported in (1995) 4 SCC 349 = 2002-TIOL-49-SC-CX- LB and noticed the test laid down therein, namely, whether a particular packing is done in order to put the goods in the condition in which they a .....

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ondition. Another way of testing would be to see whether the goods are capable of reaching the market without the type of packing concerned. Each case would have to be decided on its own fact. It must also be remembered that Section 4(4)(d)( i ) specifies that the cost of packing is includible when the packing is not of a durable nature and returnable to the buyer. Thus, the burden to show that the cost of packing is not includible is always on the assessee. Also under Section 4(a) the value is .....

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