9911796707
TMI Blog2004 (3) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : C.N.B. Nair, Member (T)]. The appellants are manufacturing and supplying from their factory located at Faridabad, various motor vehicle parts to automobile companies like Maruti Udyog Limited, Ashok Leyland Ltd., General Motors and Escorts Limited etc. Under the order impugned in these appeals, duty demands have been confirmed on the ground that the appellant was liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Apex Court in the case of MRF [1995 (77) E.L.T. 433 (S.C.)] as well as many other decisions of this Tribunal in support of their contention. It is pointed out that in the case of Haryana Sheet Glass Ltd. v. C.C.E., Delhi-III - 2002 (150) E.L.T. 694 the Tribunal held as follows : 4. The records show that the appellants were setting part of the sheet glass in question without wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant s case is additional packing required for the safety of the goods in transport. The cost of such additional packing does not form part of the manufacturing cost of the parts in question. It forms only part of its transport cost. There is no requirement to include such costs in the assessable value of the goods. Orders holding to the contrary cannot be sustained. Accordingly, impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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