TMI Blog2008 (8) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... not be clubbed – held that packing charges could not be included in the A.V. as the material for the same had been supplied by the buyers to the assessee free of cost – revenue appeal dismissed – tribunal’s finding is justified - 235-238 of 2003 - - - Dated:- 28-8-2008 - Ashok Bhan and V.S. Sirpurkar, JJ. S/Shri K. Radhakrishnan, Sr. Advocate Rahul Kaushik and P. Parmeswaran, Advocates for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods which were produced by them be not included in the assessable value. 2. The assessing officer confirmed the demand, aggrieved against which the respondents filed separate appeals before the Commissioner (Appeals) who partly accepted the appeal. It was held that both the units be clubbed together for the purpose of SSI exemption. Insofar as packing charges are concerned, it was held by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fered with and, therefore, the same are confirmed. 6. Insofar as packing charges are concerned, Tribunal has held that this point stands concluded against the revenue by a judgment of this Court in the case of Hindustan Polymers vs. CCE, 1990 (26) ECR 153 (S.C.) = (1989) 4 SCC 323. After going through the judgment in the case of Hindustan Polymers (supra), we are satisfied that this point ..... X X X X Extracts X X X X X X X X Extracts X X X X
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