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TMI Blog2017 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... for safe transportation. This shows that these packing are not meant for marketing of the goods but only for safe transport of the goods - reliance placed in the case of Ponds India Ltd [1989 (10) TMI 54 - SUPREME COURT OF INDIA], where it was held that irrespective of the fact, whether it is primary or secondary packing but if it is done for transportation of goods and not for marketing of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant is under obligation to provide the packing for safe transporting of the goods i.e. conveyor belt. He submits that the packing is demanded by the buyer, otherwise the goods, in the normal course, are supplied without any packing. The packing asked by the buyer is for the safe transportation of the goods and otherwise there is no requirement for the packing of conveyor belt. He s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered the submissions made by both the sides. We find from the contract wherein the condition relating to the packing is as under: vii) Packing of all materials quotes shall conform to the requirement of the carriers for safe transportation by Sea/Rail/Road.- 5. From the above condition it is clear that there is a specific demand for packing by the buyer and such packing is meant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia Ltd (supra) that irrespective of the fact, whether it is primary or secondary packing but if it is done for transportation of goods and not for marketing of the goods the same is not includable in the assessable value. 7. In view of the above, we are of the considered view, in the facts and circumstances of this case, and the condition of the contract and following the ratio of the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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