TMI Blog2005 (2) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... y M/s. Triveni Glass Ltd., is whether the cost of secondary packing is to be included in the assessable value of the goods manufactured by them. 2. Shri V.N. Shukla, learned Advocate, fairly mentioned that the issue regarding inclusion of cost of secondary packing in the assessable value of sheet glass manufactured by them has been decided by the Allahabad High Court against the appellants as re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s with the valuation of the excisable goods, was substituted w.e.f. 1-10-1975 and, thereafter, the issue, regarding inclusion of the secondary packing charges, has been dealt with by the Supreme Court in the case of Union of India v. Bombay Tyre International Ltd., 1983 (14) E.L.T. 1896 (S.C.) and in the case of Govt. of India v. Madras Rubber Factory Ltd., 1995 (77) E.L.T. 433; that the Hon'ble H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch packing has to be excluded." The Hon'ble High Court of Allahabad in appellants' own case, i.e. Triveni Sheet Glass Works Ltd. v. Union of India, 2000 (120) E.L.T. 313 (All.), has held that "the averments in paragraphs 11 and 12 of the Writ Petition .... show that secondary packing is necessary to put the goods in a condition in which they are sold in the wholesale market. So much so that in par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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