Central Excise - Valuation - Includibility of cost of secondary packing - Supreme Court's decision in the case of Collector of Central Excise v. M/s. Pond's India Ltd., Reg

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..... td., Reg Circular No. 17/89-CX.1 Dated 10-11-1989 [From F. No. 6/34/89-CX.1] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Valuation - Includibility of cost of secondary packing - Supreme Court's decision in the case of Collector of Central Excise v. M/s. Pond's India Ltd., Reg. I am directed to refer .....

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..... icles marketable would be includible in the value. How much packing is necessary to make the goods marketable is a question of fact to be determined by application of the correct approach. Packing, which is primarily done or mainly done for protecting the goods, and not for making the goods marketable should not be included. In the instant case, therefore, could the powder be sold in smaller carto .....

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..... the above be the true test, then the judgment and the order of the Tribunal must be set aside and the appeal must be allowed and the matter remanded back to the tribunal to determine afresh this question from the stand point indicated above." (Para 11). 2. From the above it is obvious that the Supreme Court has laid down the ratio to be applied regarding includibility of cost of packing while com .....

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