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TMI Blog1984 (8) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... only and not as a rule. 2. The facts giving rise to the aforesaid question are, briefly- (a) in the price list filed by the Respondent on or about 7-6-1982, effective from that date, the value of straw packing for the goods in question was sought to be excluded from the computation of the assessable value on the ground that it was a secondary packing and provided in stray cases only on request; (b) on a notice dated 8-7-1982, to show cause as to why the cost of such packing should not be included in the assessable value of the goods (Annexure D in the paper book filed by the Respondent), the Respondent replied, inter alia, that- (i) normally they sell the goods loose in wholesale and straw packing is resorted to when speciall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e A of the paper book]; (e) the instant Appeal by the Revenue is the sequel. 3. For the Revenue, it was contended before us that - (a) the new Section 4(4)(d)(i) of the Act is an express provision for the inclusion of the cost of packing in the assessable value; (b) china and porcelain are normally sold packed to prevent breakage and when packing is necessary to make the goods marketable in the wholesale trade, its cost is necessarily to be included in the assessable value, regardless of whether some of the goods were actually sold without the protective packing; [reliance on the decision of the Hon ble Supreme Court in 1983 E.L.T. 1896 = 1983 ECR 1627 (Union of India v. Bombay Tyres International) and the Tribunal s decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , construing Section 4(4)(d/(i) of the Act]; (e) it is of significance, that in the construction of the said provision, the Hon ble Supreme Court had stressed the usual or ordinary course of sales in wholesale rather than individual transactions of sale by a manufacturer as the relevant criterion determinative of the inclusion of the value of packing; (f) to a similar effect was our decision in the Panyam Cements case (adverted to supra) except that we had occasion to rely upon the observation of the Hon ble Supreme Court (a little lower down in the same para) indicating the marketable packing for the ordinary consumer as the true test for inclusion of primary packing in the assessable value. 6. We, accordingly, hold that the val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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