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TMI Blog2017 (2) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... er kg and refund of the same in the event of return of metal barrels by the customer are known to the customer - it is been settled position that even though physically the durable and returnable packing is not returned still cost of the same cannot be included in the assessable value. The only requirement is that there should be a condition between the manufacturer, supplier and the customer that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85, 1985. The appellant charged the extra amount of ₹ 2 per kg as packing charges in their invoices over and above the assessable value of the product viz. synthetics resins in liquid form on which Central Excise duty has not been paid. The appellant claimed the said amount of ₹ 2 per kg on account of metal barrels, which are of durable and returnable in nature. The appellant in the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant requested for deciding the matter on merits. In the grounds of appeal, the appellant submitted that packing cost on account of durable and returnable packing is not includible in the assessable value particularly where there is an option given to the customer that if the packing material i.e. metal barrel in the present case is returned, the amount charged on account of durable and ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on account of providing the metal barrels, which is in durable and returnable nature, it is settled law that packing cost of durable and returnable packing is not includible in the assessable value. The terms regarding charges of ₹ 2 per kg and refund of the same in the event of return of metal barrels by the customer are known to the customer. As per the judgment cited by the appellant, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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