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TMI Blog2000 (8) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Gowri Shankar, Member (T)]. The question for consideration in these two appeals is the liability to inclusion in the assessable value of the water heaters manufactured by each of the appellants of the cost of corrugated boxes in which these heaters were packed for supply to out station customers. In the common order passed by the Commissioner (Appeals) it has been held that the cost is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entage of the goods cleared by the appellant to the wholesale market at the factory gate has come down from nine (considered by the Tribunal) to four or five per cent. The Supreme Court s judgment in Government of India v. MRF - 1995 (77) E.L.T. 433 makes it clear that the test is whether that packing, the cost of which is sought to be included is necessary for putting the excisable article in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gate is packed in the corrugated boxes. It is only the heater which are sold in market beyond the factory gate, i.e., out of town, which are so packed. The fact that this quantity amounts to around 95% of the total clearances is irrelevant. What is to be included in the cost of that packing in which the goods are sold at the factory gate market. That packing alone is what render them marketable. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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