TMI Blog1980 (1) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... rs is challenging the inclusion of the cost of dealwood case used for packing when four or more Cookers are supplied to wholesalers so as to protect the articles during transit, in assessing the excise duty payable by the petitioner. The Asstt. Collector of Central Excise by his order dated 24-11-1975 rejected the contention put forth on behalf of the petitioner that the value of such containers c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f imposition of excise duty and this would be wholly opposed to the concept of excise duty which is a levy at the point of manufacture and at the point where goods leave the factory. 3. The contention is that this is a post-manufacturing cost which cannot be subject to the levy of excise duty. It is also contended that the interpretation sought to be put on the provision of Section 4(4)(d)(i) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of these Government agree that the value of the secondary dealwood packing cannot legally form part of assessable value of the cookers and in the circumstances, they allow the Revision Application." 4. According to the petitioner, these dealwood packing cases are bought by them from the market and they do not manufacture them as part of or incidental to the manufacture of Pressure Cookers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The provision in Section 4(4)(d)(i) is as follows: "Where the goods are delivered at the time of removal in a packed condition, includes the cost of such packing except the cost of the packing which is of a durable nature and is returnable by the buyer to the assessee." From this definition it appears to be clear that that value of packing which is of a durable nature and is returnable by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of durable nature should be returned in order to exclude its value is not justified from the wording of the sub-section. Therefore, the view taken by the respondents is untenable. As earlier noticed, the Government of India also has conceded the contention put forth on behalf of the petitioner under identical circumstances. 6. The Rule is accordingly made absolute and a writ shall issue to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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