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TMI Blog1981 (2) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... ey being packed in metal containers. The petitioner manufactures the metal containers also. Such metal containers by themselves are excisable goods and _ as such the petitioner paid excise duty on suph metal containers under Item 46 of the First Schedule to the Central Excises and Salt Act 1 of 1944 (hereinafter referred to as the Act) 2. The 'eight finished products in the metal containers also underwent the levy of excise duty. The petitioner wanted refund of the excise duty paid as above for the period from 1-3-1970 to 1-10-1974 on two basis; firstly, that the value of the metal containers must be equated to packing charges, which are in the nature of post-manufacturing expenses, and therefore such value should be excluded from the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Pvt.Ltd. v.Gmt. of India, Ministry' of Finance (Dept. of Revenue and Insurance) New Delhi and others, W.P.3151 of1975, Judgment dated 8-2-1978, 1978 E.L.T. (J 673),'Mohan J. dealt with the case of biscuits manufactured by the petitioner therein. In that case certain biscuits were marketed only after being packed in containers. The learned Judge held that the packing in tin containers cannot be characterised as post-manufacturing operation,so as to excludes the cost of the tin containers and it is the value at wholesale pries when the excisable article is delivered at the factory gate, which should provide the quantum for the levy; The ratio of Mohan J. applies squarely to the facts of the present case. 4. Mr. V. Narayanaswami, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Mr. V. Narayanaswami, learned counsel for the petitioner referred to me the judgment of Madhya Pradesh High Court (Indore Bench) in Malwa Vanaspati and Chemical Co. Ltd., Indore v. Union of India through Secretary, Ministry of Finance, New Delhi, 1979 E.L.T. 243. That was a case where the vegetable product 'Vanaspati' after manufacture was packed and sold in metal container which are durable in nature and are returnable to the petitioners. On the facts of that case, the Division Bench of the Madhya Pradesh High Court held that the price of the containers and the freight and transport charges should not be included in the price of the product for determining the value under Section 4 of the Act. The learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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