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M/s. Nova Iron and Steel Limited Versus CCE, Raipur

2015 (4) TMI 854 - CESTAT NEW DELHI

Valuation of goods - 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 - Held that:- 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 .....

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e, 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 extent of the duty demand on the loading expenses incurred inside the factory and the rest of the duty demand, interest thereon an .....

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- The appellant are manufacturers of Sponge Iron. Their sales are at the factory gate. In respect of clearances where the goods are despatched for transportation by road there is no special packing. However, in the cases where the goods sold are despatched through railways, the goods are packed in bags and loaded at the factory gate in the trucks for transportation up to the railway station when the goods are unloaded and loaded into the railway wagons. In the cases where the goods were despatch .....

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ioner 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/- a .....

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in the assessable value and in this regard he relies upon the Tribunal s judgment in the case of CCE, Mumbai III vs. Vitrum Glass (Empire Inds.) reported in 2008 (230) E.L.T. 104 (Tri. Mumbai), that the goods in this case were marketable without being packed and, hence, the cost of packing in gunny bags in cases of transportation in railways would not be includible, and that recently Tribunal in the case of Goyal M.G. Gases Pvt. Ltd. vs. CCE, Ghaziabad reported in 2014 (309) E.L.T. 327 (Tri. De .....

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mmissioner in it. 5. We have considered the submissions from both the sides and perused 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 p .....

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