9911796707
TMI Blog2018 (7) TMI 1713X X X X Extracts X X X X X X X X Extracts X X X X ..... corded at last hearing i.e. on 09.06.2018 that today's hearing is the last chance given to the appellant. However, none appeared, therefore, the appeal is taken up for disposal on the basis of records available and considering the grounds. 3. Sh. T K Sikdar Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order, wherein it was held that in terms of new section 4 effective from 01.07.2000 and Valuation Rules, 2000 made thereunder, particularly in terms of Rule 6, the packing material supplied free of cost by the customer is includable in the assessable value. 4. We have carefully considered the submission made by Ld. AR and perused the records. From the ground of appeal, we observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deemed to include the duty payable on such goods.]" From the above section 4 it can be seen that if the price is a sole consideration for the sale of the goods, the transaction value for such sale of the goods shall be assessable value in terms of Clause (a) of sub section (1) of the section 4. However, in any other case the value shall be determined in such manner as may be prescribed. In the present case the customer supplied free of cost packing material to the appellant. For this purpose the relevant Rule 6 of Central Excise Valuation (Determination of price on excisable goods) Rules, 2000 reads below: "Rule 6. - Where the excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of section 4 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst delivery of any excisable goods, no notional interest on such advance shall be added to the value unless the Central Excise Officer has evidence to the effect that the advance received has influenced the fixation of the price of the goods by way of charging a lesser price from or by offering a special discount to the buyer who has made the advance deposit. Illustration 1. - X, an assessee, sells his goods to Y against full advance payment at Rs. 100 per piece. However, X also sells such goods to Z without any advance payment at the same price of Rs. 100 per piece. No notional interest on the advance received by X is includible in the transaction value. Illustration 2. - A, an assessee, manufactures and supplies certain goods as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 4 read with Rule 6 of valuation Rules, 2000, the packing material supplied free of cost by the customer is includable in the transaction value (Assessable Value) and the same will be chargeable to excise duty. Therefore, the Ld. Commissioner (Appeals) after analyzing all the statutory provision and distinguishing the judgments which were related to the departed provision of section 4 and Valuation Rules, 1975 given a clear finding that cost of packing material shall be included in the assessable value. We do not find any infirmity in the findings of the Ld. Commissioner (Appeals), accordingly, the impugned order is upheld and the appeal is dismissed.
(Pronounced in the open court on 27.07.2018) X X X X Extracts X X X X X X X X Extracts X X X X
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