9911796707
TMI Blog2016 (5) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise and Others [1986 (11) TMI 46 - SUPREME COURT OF INDIA], Mahalakshmi Glass Works (P)Ltd. Vs,. Collector of Central Excise [1988 (7) TMI 59 - SUPREME COURT OF INDIA] and Triveni Glass Ltd. vs. Union of India and Ors. [2005 (2) TMI 130 - SUPREME COURT OF INDIA] found to the effect that the packing material which was used was durable and returnable by the buyer. Therefore, the cost of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent has been declaring the value thereof but in that the cost of packing material was not included. The department herein issued show cause notice to the respondent as to why the cost of packing material be not included and passed order confirming the demand raised in the show cause notice treating the cost of packing material as the component of transaction valuation under Section 4 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose, the Tribunal also relied upon the judgment of this Court in K. Radha Krishnaiah vs. Inspector of Central Excise and Others, 1987 (27) ELT 598, Mahalakshmi Glass Works (P)Ltd. Vs,. Collector of Central Excise, 1988 (36) ELT 727 and Triveni Glass Ltd. vs. Union of India and Ors. (2005) 3 SCC 484. In view of the above, we do not find any merit in the appeal which is, accordingly, dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
