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TMI Blog1987 (11) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : K.L. Rekhi, Member (T)]. - The point for decision in this case is whether the cost of secondary packing should be excluded while determining the value of the goods under Section 4 of the Central Excises and Salt Act, 1944. 2. For facts of the case, we re-produce below paragraph 2 of the revision show cause notice issued by the Central Government which is now before us for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by gum tape. The specification of the fluorescent tubes viz. voltage, wattage and price are stamped on the outer surface of the sleeves. In the case of MV lamps the individual pieces are initially packed in separate cardboard cartons. The specifications of the lamps are stamped on the outer surface of the cartons. The pre-packed aforesaid goods are subsequently packed in what has been termed as S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter the Supreme Court judgment in the case of M/s. Bombay Tyres International Limited - 1983 E.L.T. 1896 (SC) - the respondents have been paying duty on the value of such secondary packing. He invited our attention to paragraph 8 of this Tribunal s order in the case of Rakesh Bulb Industries [1987 (31) E.L.T. 756 (Tribunal)]. According to which the cost of secondary packing for electric bulbs cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of electric bulbs in the Rakesh Bulb Industries case, equally applies to the electric bulbs, fluorescent tubes and MV lamps manufactured by the respondents. Considering the nature of the goods to be marketed, the carton or wooden box was absolutely essential for protection of the goods even for local or short deliveries. It was not for nothing that the respondents invariably sold their good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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