1998 (1) TMI 162

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..... The assessee manufactured and sold collapsible aluminium tubes. These tubes were packed in corrugated card board cartons when removed from its factory. The question arose as to whether the cost of such packing was includible in the assessable value of the aluminium tubes. Notice was issued to it proposing recovery of duty alleged to have been short paid by not including the cost in the assessabl .....

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..... the cost of packing had been included in the assessable value, therefore, without going into the question of durable and returnable nature of the boxes, set aside the notice on this ground. 3. The Department appealed from this order to the Collector (Appeals). As narrated by the Collector (Appeals) in his order, the appeal was not on the ground that the cost of packing had not been included in t .....

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..... is correct, it follows that the boxes were capable of repeated use. We do not see how it can then be said that they are not durable. The sentence quoted above also indicates that the boxes were returned to the appellant; they could not otherwise be reused. According to Section 4(4)(a)(i) of the Act, cost of packing of excisable goods be included in its assessable value, except where such packings .....

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