1987 (8) TMI 302

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..... ndents. [Order per : P.C. Jain, Member (T)]. - This is an appeal filed by the Collector of Central Excise, Belgaum. Issue involved herein is whether the cost of gunny bags for packing cement is includible in determining the assessable value of cement for the purpose of charging duty of excise on for cement in terms of Section 4 of the Central Excises and Salt Act, 1944 (hereinafter referre .....

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..... n ble Supreme Court itself in the case of Delhi Cloth General Mills Company Ltd. v. Union of India and Others [1986 (24) E.L.T. 175 (S.C.)]. 2A. Learned Advocate for the respondents has, however, stated that the judgment of the 5 Member Bench of the Tribunal mentioned supra clinches the issue in respondents favour. That judgment of the Tribunal also relies upon a judgment of the Karnataka Hig .....

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..... t form the basis of valuation of the excisable goods under old Section 4 of the Act. 4. In the instant case the Tribunal in the aforesaid judgment in the case of Associated Cement Companies Ltd. does not rely on any fact of fixation of a maximum price under the Cement Control Order. What the judgment relies upon is that under the Cement Control Order, the purchaser was bound stalutorily to retur .....

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