2005 (3) TMI 126 - SCH - Central Excise

Valuation (Central Excise) - Packing - whether the value of secondary packing i.e., cardboard box, used to pack Paint tins, is to be included in the assessable value of the goods, namely, paints - Held that - case is fully covered by the principles laid down in the cases of Geep Industrial Syndicate Ltd. v. Union of India reported in 1986 (4) TMI 75 - SUPREME COURT OF INDIA and C.C.E. v. Ponds India Ltd. reported in 1989 (10) TMI 54 - SUPREME COURT OF INDIA . In this view of the matter we see no reason to interfere with the impugned Orders - Decided against Revenue.

Summary

The Supreme Court dismissed Civil Appeal No. 5948 of 1999 and Civil Appeal No. 4934 of 1999 against the Customs, Excise & Gold (Control) Appellate Tribunal's judgments. The value of secondary packing, like cardboard boxes, used for packing paints is not to be included in the assessable value of the goods. The Court referred to previous cases for this decision. The Court did not allow the question of deductibility of trade discount as it was not raised in the appeals. The Appeals were dismissed with no order as to costs.