1998 (8) TMI 302

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..... President]. The appellant, engaged in the manufacture of Photographic Camera and Projectors filed 6 price lists Nos. 38, 66, 67, 101, 137 and 138, all in 1988-89 declaring the wholesale prices and claiming various deductions. The order of approval originally passed was set aside by Collector (Appeals) who remanded for fresh disposal. The Assistant Collector passed a fresh order which has bee .....

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..... ed in page nine of his order in respect of eight items, and disallowed equalised freight and insurance charges in respect of other items. 4. The Assistant Collector had a genuine difficulty inasmuch as the appellant did not produce a certificate of Chartered Accountant justifying the quantification of equalised freight and insurance charges in respect of items other than those enumerated in page .....

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..... charges claimed for those items in the price lists. 5. The other disputed items for their deduction is claimed are the gift box, leather case, instruction manual and AC adopter. We have today held in Appeal No. E/1850/93-A that leather case cannot be regarded as component part of the camera. On the same basis we hold that boxes supplied for the purpose of gift packing of the cameras cannot be re .....

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