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TMI Blog1988 (5) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : K.L. Rekhi, Member (T)]. - The appellants manufactured biscuits. The point of dispute in this appeal is whether the cost of corrugated boxes, in which the biscuits were packed for sale, should be included in the value of the goods for the purpose of assessment of Central Excise duty under Section 4 of the Central Excises and Salt Act, 1944. The period of con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the respondents usually sold their biscuits in the wholesale market after packing them in tins and corrugated boxes and hence, as per the principle laid down in 1983 E.L.T. 1896 (SC) - Bombay Tyres International Ltd. Others v. U.O.I., the cost of tins and corrugated boxes was includible in the assessable value. Reliance is also placed by the department on -1984 (17) E.L.T. 39 (Bom.) - Sathe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents claimed that since Glucose biscuits were delivered in the local wholesale market in poly bags, it showed that corrugated box was used for long distance transport only. Reliance was placed by the respondents on the later judgment of the Supreme Court in the case of M/s. Godfrey Phillips (India) Ltd. -1985 (22) E.L.T. 306 (SC) which, it .is pleaded, came subsequent to the Bombay High Court ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much packing was adequate, divided their biscuits into two categories - (1) the cheaper and fast moving biscuits, such as Glucose biscuits, for which they considered the 3 stage wrapping/packing upto the poly bag stage quite adequate for deliveries in the local markets; and (2) other varieties which they invariably sold in tins and corrugated boxes. Since sizeable quantities of cheaper Glucose et ..... X X X X Extracts X X X X X X X X Extracts X X X X
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