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C.C.E., Chennai Versus M/s SRF Ltd., Manali

2016 (5) TMI 380 - SUPREME COURT

Valuation - Includability - Whether the cost of packing material is to be treated as the component of transaction valuation under Section 4 of the Central Excise - Tribunal by relying upon the judgment of this Court in the case of K. Radha Krishnaiah .....

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005 (2) TMI 130 - SUPREME COURT OF INDIA] found to the effect that the packing material which was used was durable and returnable by the buyer. Therefore, the cost of packing material should not be included in the transaction value - Apex Court do no .....

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rg, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. V. Lakshmi Kumaran, Adv., Mr. L Charnya, Adv., Mr. Anandh K., Adv. And Mr. M. P. Devanath,Adv. ORDER The respondent, namely, M/s SRF Limited, Manali Chennai is inter alia engaged in the .....

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the cost of packing material was not included. The department herein issued show cause notice to the respondent as to why the cost of packing material be not included and passed order confirming the demand raised in the show cause notice treating the .....

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y the matter was remanded back, the adjudicating authority, however, reiterated its earlier view whereupon the respondent filed the appeal to the Commissioner (Appeals) once again. This time the Commissioner (Appeals) allowed the appeal of the respon .....

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