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TMI Blog1996 (3) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... her the cost of the wooden packing used in all the cases their being no factory gate sale was eligible for deduction from the declared price. 2. We have heard, Shri Gopal Prasad, the Learned Advocate and Shri G.D. Sharma, the Learned JDR. We have carefully considered the matter and we discuss all these three issues serially. 3. Trade Discount. The normal trade discount given to the wholesale buyers was 30%. It was seen that in one case 35.77% of Trade Discount was given in respect of only one bulk buyer. The price list in respect of these bulk buyer were filed in Part II. It is, however, seen that the Learned Collector of Central Excise (Appeals) had remarked as under : 9. Regarding the claim 35.77% of Trade discount by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be eligible for relief. As the appellants have not been able to substantiate their claim it is not possible for us to go into details at this stage. The Collector has written as under : But it is found that even after waiting for more than a year for getting the particulars of such cost of transport from the appellants, the Assistant Collector was not given any such particulars by the assessee. Thus, while accepting that the actual cost of the transportation is eligible for deduction in principle in the facts of the present case, we find no infirmity in the order passed by the Learned Collector of Central Excise (Appeals) on this score. 6. Now coming to the cost of packing. It was explained by the Learned Advocate that the Ball Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is distinguishable. The Tribunal in that case had held that the true test is whether packing is one in which the goods are ordinarily sold in the course of wholesale trade to the wholeshale buyer at the factory gate. They had further observed that the decision reported in 1992 (61) E.L.T. 328 referred to above by us could not apply in that case before the Tribunal where almost the bulk of the cartons containing the manufactured products were packed in corrugated cartons and not in wooden cartons. They added that pressuming that wooden crates were fully used to preserve and protect the goods from damage during transportation the same need not be and cannot be the position with regard to the use of corrugeted cartons. As we have noted above t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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