2000 (5) TMI 1092

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..... as to whether P-41 packing charges collected by the respondents from their customer and such packing having been done at the behest of the Railway Authorities in respect of the goods transported through the railways is required to be included in the assessable value of the respondent's final product which are rolled products of iron and steel. 2. Commissioner (Appeals) has allowed the said pa .....

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..... are transported by the railways. They have pleaded inclusion of P-41 packing charges in the assessable value for the reason that such packing is not at the instance of the buyer of the goods for transportation purposes but same is done at the instance of the transporter i.e. Railways and as such under provisions of Section 4(4)(d)(i) of C.E.T.A., 1944 the same cannot be deducted from the assessabl .....

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..... gs must be provided in between these two bands at intervals of not more than 1.5 metres from each other. Not less than 5 wire ropes of sufficient length to go around to the gap of the consignment and still leave adequate length for knots and seals and of minimum diameter 10 mm for all consignment other than heavy structurals for which the minimum diameter shall be 12 mm which should be spread ac .....

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..... e for the respondent (s). We find that there is a fallacy in the argument of the Revenue. When this undisputed fact on record that this special type of packing is undertaken only when the goods are transported through Railways, it cannot be said that the packing is necessary for putting the excisable goods in the wholesale market at the factory gate. It is well settled proposition of law (Supreme .....

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..... he goods transported through railways undertaken in terms of Rules and Regulations made by the Railway Authorities is not required to be included in the assessable value of the final product. We do not see any reason to differ from the above view taken by the Tribunal. Accordingly, following the ratio of the same, we do not find any merit in the Revenue's appeals and reject the same.
Case .....

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