Assessment of Cement - Inclusion of cost of packing (Jute Bag) for determination of assessable value - Regarding - Central Excise - 15/111/85-CX

Assessment of Cement - Inclusion of cost of packing (Jute Bag) for determination of assessable value - Regarding F. No. 15/111/85-CX Dated 21-11-1986 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Assessment of Cement - Inclusion of cost of packing (Jute Bag) for determination of assessable value - Regarding. I am directed to say that a number of cases are pending in various High Courts on the issue of inclusion of cost of Gunny Bags in the price of cement for the purpose of determination of assessable value. In these cases the assessees have claimed that they are not liable to pay duty on the cost of the packing material used for packing the cement. 2. In this connection, I am directed to request you to please intimate the practice being followed in your Collectorate in this regard. You are also requested to please furnish information in respect of all disputed cases on this issue relating to your Collectorate giving number of Writ Petition, Writ Appeal and S.L.P., Name of party, Interim order passed etc. 3. This may please be treated as most urgent and the required information should be submitted within 7 days from the date of receipt of this letter.