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TMI Blog1997 (12) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, President]. Appellant, engaged in the manufacture of rubber transmissions belting was filing price list from time to time and on approval thereof, clearing the goods on payment of appropriate duty. During inspection in February, 1983 it was found that special packing charges amounting to 21% of the value of the goods were being collected from buyers. No documents were produced to show p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... special packing at their own expense. The Assistant Collector rejected the documents as the result of an afterthought and rejected the case that hessian cloth packing was being used only at the request of customers and not as it was necessary and confirmed the demand. This order having been upheld by the Collector (Appeals) the present appeal has been filed. 2. The only contention raised by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply contains only a vague denial of the fact that the cost collected was excessive. While stating generally that special packing was done on the advice of the buyers, the reply did not specifically state that there were clearances of goods at the factory gate without hessian cloth packing. Letters of four customers were produced before the Superintendent. If letters were in the custody of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itially in polythene bag. The dispute relates to the hessian cloth packing used thereafter. Going by the circumstances referred to above, there is nothing to indicate that hessian cloth packing is not used generally and ordinarily and is used only in a few cases at the request of concerned parties. In this view, we agree with the conclusion that the cost thereof should be part of the assessable va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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