TMI Blog2015 (4) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... rd we are supported by the judgment of the Tribunal in the cases of Goyal M.G. Gases Pvt. Ltd. vs. CCE, Ghaziabad (2014 (8) TMI 657 - CESTAT NEW DELHI). In this judgment, the Tribunal has held that during the period prior to 01/7/200 and during the period w.e.f. 01/7/2000, the packing charges would not be includible in the assessable value of the goods if the goods are marketable, as such, without being packed. cost of packing of the Sponge Iron in the gunny bags would not be includible in the assessable value. As regards, the charges for loading of the goods on to the trucks in the factory, the same would be includible in the assessable value and the duty demand on this account has to be upheld. - impugned order is upheld only to the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urity expenses for the goods at the railway station. The period of dispute is from 01/10/99 to 30th June 2000 and from 01/7/2000 to 31/3/2004. The Commissioner in the impugned order has held that the transportation charges from the factory to railway station and unloading and loading expenses and security expenses at the railway station would not be includible in the assessable value. However, he has held that the special packing for transportation through rail and the loading expenses in the factory would be includible in the assessable value. On this basis, after giving cum duty benefit, he has confirmed the duty demand of ₹ 32,76,304/- against the appellant alongwith interest thereon under Section 11AB and has imposed penalty of eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the records. 6. Only two issues are in dispute in this appeal. The main point of dispute is as to whether the cost of gunny bags in which the Sponge Iron is packed in the cases in which the goods are dispatched by rail is includible in the assessable value or not. There is no dispute that all the sales are at the factory gate and in the cases where the goods are dispatched through trucks there is no special packing. Since the Sponge Iron is sold at the factory gate without being packed, it is marketable as such, in our view the cost of special packing in the cases of transportation through railways would not be includible in the assessable value of the goods and in this regard we are supported by the judgment of the Tribunal in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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