TMI Blog2015 (10) TMI 2068X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessable value, the benefit of exclusion of the cost of special packing as a secondary packing has to be allowed to the appellant in terms of Section 4 of the Central Excise Act. - Decided in favour of assessee. - Appeal No. E/1739/05 - Final Order No. A/3157/2015-WZB/EB - Dated:- 25-8-2015 - Anil Choudhary, Member (J) And Raju, Member (T) For the Appellant : Shri Prasad Paranjape, Adv For the Respondent : Shri V K Shastri, Asst. Comm (AR) ORDER Per Raju 1. Essel Propack Limited are manufacturers of multilayered plastics collapsible tubes. During the period 1.4.99 to 30.6.2000 they cleared the product to M/s Sunshine Cosmetics Limited, Hyderabad, in the special boxes over and above the primary packing per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... National Leather Cloth Manufacturing Co. Ltd. (2010 (256) ELT 321 (SC) ii) Marigold Paints Pvt. Ltd. (2005(182) ELT 309 (SC) 3. Learned AR argued that the money received from the cost of packing has not been included in the value of the goods and it needs to be included. He relied on the order in appeal. 4. Perusal of order in appeal shows that the appellants had claimed that the special packing provided by them to the buyer is in the nature of secondary packing not includable in the assessable value. In order in appeal the Commissioner has observed that cost of all packing is includable in assessable value. He has not disputed the claim of the appellant's that the special packing is in the nature of secondary packing and ordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the packing, of which the cost is included, is the packing in which the goods are wrapped, contained or wound when the goods are delivered at the time of removal. In other words, it is the packing in which it is ordinarily sold in the course of wholesale trade to the wholesale buyer. The degree of packing in which the excisable article is contained will vary from one class of articles to another. From the particulars detailed before us by the assessees, it is apparent that the cost of primary packing, that is to say, the packing in which the article is contained and in which it is made marketable for the ordinary consumer, for example a tube of toothpaste or a bottle of tablets in a cardboard carton, or biscuits in a paper wrapper or in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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