9911796707
TMI Blog2006 (2) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of soda ash. The price mentioned in the price list in respect of soda ash was exclusive of charges for jute bags/containers. The price list was approved on 20-12-70. The present proceeding started with the letter issued by Supdt. of Central Excise on 1-5-1970 whereby the appellant was informed that packing charges in respect of the product soda ash should form part of the assessable value and should be included in the price list. After considering the reply, the appellant filed a fresh price list for approval in the year 1971, 1972 and 1973. The price list was approved after adding charges for packing material. SCNs were issued to the appellant to add the various amounts of duty after including the cost of packing material and packing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cking is durable and returnable by the buyer to the assessee is essentially a question of fact, the proper course would be to remit the matter to the excise authorities for determination of the said question of fact. The matter will, therefore, go back to the Asstt. Collector of Central Excise concerned who shall decide the said question in accordance with law and on the basis of the material that may be placed before him. Similar direction should follow in Civil Appeal No. 1307 of 1977 (Synthetics Polymer Industries v. Union of India Ors., where too the dispute is whether the packing is durable and returnable. The matter shall go back to the concerned Asstt. Collector of Central Excise who shall decide the said question in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The object and purpose remained the same, and so did the central principle at the heart of the scheme. The new scheme was merely more comprehensive and the language employed more precise and definite. The contention of the appellant is that even in view of the above observation of the Hon ble Supreme Court, the cost of packing is not includible in the assessable value of the goods even prior to the amendment of Section 4. 5. It is also contended by the appellant that now in the present case in the remand order. Hon ble Supreme Court specifically remanded the matter to verify the factual position whether there was any arrangement for return of the durable packing. The contention is that during the material period in dispute, there was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acking is includible in the assessable of soda ash manufactured by the appellant. Revenue also pointed out that in the case of appellant, the Tribunal for the period 1981 to 1985 on the same issue where the same communication was relied upon by the appellant held that in absence of any arrangement of return of durable packing, the cost of packing is includible in the assessable value. 7. We find that in this case Hon ble Supreme Court with specific direction remanded the matter to the adjudicating authority. In pursuance to the remand order, passed by the Hon ble Supreme Court after going through the evidence on record, the adjudicating authority held that packing material was not of durable and returnable in nature and rejected the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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