9911796707
TMI Blog1991 (9) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... rtation. During the period July to November, 1987 the respondent s file4 4 price lists and claimed deduction on account of dealwood packing. The Assistant Collector disallowed the claim for deduction on account of the cost of dealwood packing on the ground that it was essential for the delivery of the goods in question. The appeal filed by the respondents was allowed by the Collector (Appeals) on the grounds that cost of dealwood packing was deductible from the sale price since such packing was used only to provide protection when the goods were transported to other centres and such packing was not used for goods sold locally or to dealers in nearby places. Being aggrieved by the order passed by the Collector (Appeals), the Revenue has come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Others reported in 1984 (18) E.L.T. 172 (Bom.). 4. We have examined the records of the case and considered submissions made on behalf of both sides. It is seen that water heaters supplied by the respondents to dealers within Tuticorin city and nearby places were wrapped only in polythene. However, when the goods were requested to be transported over long distances, additional dealwood secondary packing was used in order to ensure safety of the goods during long distance transportation. Even though the additional or secondary dealwood packing was used for packing the goods for long distance transportation, it is evident that the goods being made of metal were not fragile and were quite capable of being supplied to dealers in the wholes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 4 of the Act. It is by now well settled 1985 (22) E.L.T. 159 (Trib.) Oswal Agro Mill Ltd., that whatever deductions are admissible from the gross sale price under Section 4 of the Act have also to be allowed under exemption Notification No. 120/75-C.E. while determining the assessable value of the goods. We also find that both the lower authorities have also held that the cost of wooden box was not includible in the assessable value. We agree with the conclusion of the lower authorities. 5. Since the electric water heaters in question were being supplied to the dealers in the local wholesale market in polythene packing and the additional dealwood packing was provided only for ensuring the safety of the goods during long distance ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
