9911796707
TMI Blog1996 (4) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal filed by M/s. Eastend Paper Industries, Calcutta, the point for our consideration is whether while assessing the papers to central excise duty and determining its value, the duty of the wrapping paper, which is used for wrapping the papers, has to be included for determining the assessable value of the finished paper so cleared. The appellants have contended that as the wrapping paper was al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paid with regard to the packing materials. There is a specific provision in the law that when the goods are sold in packed condition that cost of packing is a part of the value. As in the present case wrapping paper, which was used as packing, was excisable and dutiable and proper duty had been paid thereon, the excise duty on such wrapping paper had to be taken into account for arriving at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivered at the time of removal in a packed condition includes the cost of such packing except the cost of the packing which is of a durable nature and is returnable by the buyer to the assessee. The cost of the packing will include the excise duty if so leviable on such goods. While arriving at the assessable value of the finished products, the cost of the raw materials/packings had to be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal had observed that once the wrapping paper has been assessed to excise duty as wrapping paper prior to its usages for packing or wrapping of other varieties of paper the duty on it cannot be charged in the second time while adding its value to other varieties of papers and subjecting the double value of the duty to central excise duty. In view of the decisions of the Hon Supreme Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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