2017 (12) TMI 277

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..... ssue has been considered by the Hon’ble Supreme Court in case of M.R.F. Ltd [1995 (5) TMI 28 - SUPREME COURT OF INDIA] wherein it was held that cost of packing in which goods are ordinarily sold in the course whole sale trade to the wholesale buyer cost thereof alone is includible in the cost of packing incurred protecting the goods in transit is not includible - additional packing is provided onl .....

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..... onal packing cost and interest on delayed payment would charged separately. It was observed that appellant in respect of few outstation customers cleared their goods by providing additional packing in wooden box/caret which was over and above the packing. The department issued periodical show cause notice covering period April, 1989 to Aug, 1991 demanding duty on the cost of additional packing cha .....

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..... ation, same is not includible in the assessable value. They submitted that during the period April 1990 to March 1991 against total clearance of ₹ 70 crores, the cost of additional packing is only ₹ 1,60,000/- therefore the said additional packing was optional. He placed reliance on the following judgments: (a) M.R.F. Ltd Vs. Commissioner[1995(77)ELT 433(S.C.)] (b) National .....

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..... te that appellant against huge supply of their final product only in nine cases that too in the cases where goods are transported for upcountry supply wooden carets/boxes were provided as additional packing. This clearly shows that additional packing is for safe transportation of goods otherwise for the packing of the goods the primary packing is sufficient. This issue has been considered by the H .....

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..... acking of the clases and the same considered as normal packing. The fact of these case completely different from the facts of the present case therefore decision of Hindustan safety Glass works Ltd(supra) is clearly distinguishable. As per the above discussion, we are of the considered view that additional packing provided is not includible in the assessable value of the final product, therefo .....

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