1998 (7) TMI 336

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..... i K. Srivastava, SDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. - Appellant engaged in the manufacture of Vinyl Acetate Monomer (VAM) falling under erstwhile Tariff Item 68, was following the procedure under Notification No. 120/75 and paying duty on the prices shown in the invoices. The dispute in the case relates to the period January, 1983 to February, 1985. Show cause .....

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..... g to the appellant, the proportionate cost thereof is not shown separately but would be part of the price shown in the invoice. Thus, it is contended where VAM is packed in drums belonging to the appellant, appellant has paid duty on the invoice price which included the element of cost of packing and no differential duty could be claimed in that behalf. So far as VAM packed in drums and carboys su .....

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..... itional Collector was not justified in demanding duty on the element of cost of packing supplied free of cost by the buyers. 4. For the reasons indicated above, we set aside the impugned order and remand the case to jurisdictional Adjudicating Authority for decision afresh on the question whether duty would be payable on the element of cost of packing where drums or carboys used belonged to .....

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