TMI Blog2007 (11) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ble nature and therefore, the cost of such packing is includable in the assessable value of the canisters - non-inclusion of the same came to light only after detection by preventive officers – misdeclaration & supression – demand not time barred - E/2604/2001 - A/2/2008-WZB/C-I/(EB), - Dated:- 20-11-2007 - Ms. Jyoti Balasundaram, Vice-President and Shri K.K. Agarwal, Member (T) [Order per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of sub-section (4) of Section 4 of Central Excise Act, 1944, where goods are delivered in packed condition at the time of removal, the cost of such packing shall be included and that only where such packing is of durable nature and is returnable by the buyer to the appellant, the cost of such packing should not be included in value of the goods. None of the packing materials are of durable or re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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