2014 (5) TMI 978

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..... ition, includes the cost of such packing except the cost of the packing which is of a durable nature and is returnable by the buyer to the assessee.” Therefore, it is clear that cost of packing of a durable and returnable nature cannot be included in the assessable value. It is not in dispute that the plastic crates are durable in nature and these have been supplied by the buyer to the assessee. I .....

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..... iod of demand is August, 1998 to September, 1999. 2. The facts of the case are that the respondent M/s Owens Brockway (I) Ltd. are engaged in the manufacture of glass bottles. They sell the glass bottles by packing them in gunny bags or in plastic crates supplied by the buyers or in plastic crates purchased by them. In respect of the bottles supplied in gunny bags, assessable value declared was .....

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..... ame, the Revenue is before us. 2.1 In the appeal memorandum, it has been urged that normal mode of sale is packing in gunny bags and, therefore, the value of bottle sold in plastic crates should be arrived at based on the assessable value of bottles sold in gunny bags and, therefore, the dropping of demand by the adjudicating authority in this regard is not correct in law. 3. The learned Add .....

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