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M/s. Amartara Limited Versus Commissioner of Central Excise, Mumbai-II

2017 (12) TMI 277 - CESTAT MUMBAI

Valuation - includibility - additional packing in wooden box/caret which was over and above the packing - Held that: - additional packing is for safe transportation of goods otherwise for the packing of the goods the primary packing is sufficient - issue 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 c .....

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for the Respondent ORDER Per: Ramesh Nair The appellant are engaged in the manufacture and clearance of PVC films, foils, sheets etc falling under chapter heading No.39.20 and 39.19 of the Central Excise Tariff Act, 1985 on behalf of the their loan licence of M/s. Caprihans India Ltd. The appellant while filing the price list under Rule 173(c) declared that price includes normal packing cost and consequently additional packing cost and interest on delayed payment would charged separately. It wa .....

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mmissioner(Appeals) who vide the impugned order upheld the Order-in-original and rejected the appeal therefore appellant are before us. 2. None appeared on behalf of the appellant. However written submissions was filed on 31/8/2017 wherein it was submitted that cost of normal packing was always included in the price however cost of secondary packing is not includible in the normal price. Packing of goods in wooden box is done over and above normal packing for protecting goods during transportati .....

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onal Leather Cloth Manufacturing Co. ltd Vs. Commissioner[2010(256)ELT 321(SC)] (c) Essel Propack Ltd. Vs Commissioner[2016(331)ELT 158(Tri.-Mum)] 3. On the other hand, Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the wooden box/crates is normal packing therefore the same is includible in the assessable value of the finished goods. In support he placed reliance on the Hon ble Supreme Court judgme .....

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