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TMI Blog1998 (5) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents. [Order per : P.C. Jain, Member (T)]. - Question involved in this appeal of the Revenue is whether for packing named as P-41 and packing charges for which have been collected by the respondents herein from their customers and such packing being done at the behest of the Railway Authorities because the goods had been transported through Railways, is required to be included in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court in the case of Bombay Tyres International reported in 1983 (12) E.L.T. 869 held that the packing in which the wholesale dealer takes delivery of the excisable goods is to be included in the value of the article for the purpose of Excise duty. Which packing is necessary to make the excisable article marketable statutory provisions calls for strict construction because in the case of packing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsported by Wagon in packing P-41 is compulsory as per Railway Tariff." 2. It is against the aforesaid Order that the Revenue has come in appeal. Learned SDR, Shri T. Premkumar submits that in terms of Section 4(4)(d)(i), cost of packing is to be included in the assessable value of the goods except the cost of durable and returnable packing. He submits that admittedly this packing P-41 is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Apex Court Rulings that only cost of packing which is necessary for putting the goods in the wholesale market at the factory gate is required to be included in the value of the excisable goods. He relies on the Supreme Court judgment in the case of MRF reported in 1995 (77) E.L.T. 433. He submits that it is admitted to the appellants in their Grounds of Appeal that packing is done and is nec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be included by the Revenue, is only in respect of packing goods which are transported through Railways under the Rules and Regulations made by the Railway Authorities. Such Packing is not required for transportation under any other mode. Therefore, the inference drawn by the learned Representative for the respondents, is fairly reasonable and cannot be, as a result, disputed. Consequently, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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