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TMI Blog1987 (12) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... Rekhi, Member (T)]. - In this appeal, the dispute is on the appellants claim to exclude the cost of cartons and gunny bags as durable and returnable containers within the meaning of Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944. The period of dispute is from 1-1-1978 to 31-12-1984. 2. The appellants manufactured glass bottles. They delivered them in two types of packing : ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that he had no comments to make on the durability of the cartons and gunny bags but did not accept that they were returnable. 3. We invited the attention of the appellants to the Larger Bench judgment of this Tribunal in the case of M/s. Associated Cement Companies and others [1987 (27) E.L.T. - 746 (Tribunal)] in which the question of returnability of durable containers had been examined in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants to show how the cartons and gunny bags fulfilled the aforesaid norms of returnability. They invited our attention to the following clause in their standard contract (Sale Note-cum-Confirmation) form :- 6. All packing cases, other than such as may be supplied or paid for by Buyer, shall be returnable in good order and condition within 30 days after receipt. The above clause related to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that nothing was paid or payable to the buyers who chose to return the cartons and gunny bags. We are not convinced that in the normal course of business anyone could be asked to part with his property, and in addition incurreturn freight therefor too, for nothing. We do not accept the appellants contention that the clause 6 above covered the returnability of cartons and gunny bags as well. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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