1996 (9) TMI 419

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent is absent in spite of notice of hearing. We have heard Shri T.R. Malik, SDR for the appellant - Collector and perused the papers. 2. Respondent is engaged in the manufacture and sale of detergent cakes. The controversy relates to the includibility in the assessable value of the cost of secondary packing. The Assistant Collector held that the cost of secondary packing should be included but t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... red at the factory gate to the buyer. That being so, the secondary packing must be considered to be necessary as explained by the Supreme Court in M.R.F.`s case, 1995 (77) E.L.T. 433. Hence the value of secondary packing has to be included in the assessable value of the goods. 4. For reasons indicated above, the order passed by the Collector (Appeals) is set aside and the order passed by the A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X