TMI Blog2000 (5) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... es are involved in the present appeal : Whether Fan Guards manufactured by the(a) appellants and fitted with monogram supplied by M/s. Usha Fans are entitled to the benefit of Not. No. 175/86-C.E., as amended; Inclusion of cost of free supply(b) materials by the buyers in the assessable value of the fan guards; and Inclusion of packing charges in the(c) assessable value of the said fan guar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not the appellants who are affixing the brand name on the central disc being used by them in the manufacture of fan guards. However, such fan guards are not sold in the market in the brand of Usha but are used in the manufancture of fans as such. For reference, the following few cases are made : 1999 (109) E.L.T. 493 (T) - Globe Circuits (India) v. C.C.E., New Delhi 1999 (112) E.L.T. 885 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their appeal. 5.As regards the inclusion of the packing charges in the assessable value of the final product, Shri Roy Chowdhury draws our attention to the observations and findings given by the adjudicating authority which are clearly to the effect that the packing is done for transportation of the goods for outside parties only. However, she has included the said packing in the assessable val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the packing in which goods normally sold at the factory gate duly packed in such packing. As the fan guards are being removed to Calcutta Factory of their buyers without such packing, we hold that such packing was not necessary putting goods in the marketable condition on the criteria laid down by the Hon'ble Supreme Court in a number of cases. Accordingly, we hold that packing charges are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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