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TMI Blog2017 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... er (AR) for the respondent Per: Ramesh Nair The facts of the case is that the demand was confirmed on the packing charges holding that the packing charges are includible in the assessable value. 2. Shri V. M. Doiphode, learned counsel appearing on behalf of the appellant submits that in the facts of the present case, supply was made under a contract and, there is a specific condition in the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Shri S.V. Nair, learned Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that, undisputedly, the packing provided by the appellant, in the present case, is primary packing and deduction on account of primary packing is not permissible. Therefore, the impugned order deserves to be sustained. 4. We have carefully consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for packing that too for safe transportation. This shows that these packing are not meant for marketing of the goods but only for safe transport of the goods. As regards, the submission of the learned AR that these are primary packing, therefore same should be included in the assessable value of the goods. We find from the judgment of the Hon'ble Supreme Court in the case of Ponds India Ltd (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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