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TMI Blog1995 (8) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... gate. A finding on this question of fact would determine whether the cost of such packing has to be included or excluded. It is for this limited purpose that we are required to remit the matter to the Tribunal. The appeal will stand allowed accordingly - 9276 of 1994 - - - Dated:- 9-8-1995 - A.M. Ahmadi, CJI, S.C. Sen and K.S. Paripoornan, JJ. [Order]. - This appeal is directed against the judgment and order dated 22nd November, 1994 rendered by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, by which the value of the larger corrugated cartons used for packing purposes came to be included for determining tax liability. The only question which was urged before was in relation to the tooth powder and no other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely for safety of transport after clearance from the factory gate. As there is no such clearance from factory gate, the goods are to be taken to their own depots. The extract from the Collector (Appeals) order would also indicate that the nature of the packing in this case is such that it cannot be said to be only for the purpose of protection of the goods during transit. It is apparent that such packing will be necessary in order to put the goods, namely, tooth powder... in the condition in which they are generally sold in the wholesale market. Therefore, it is reasonable to hold that the degree of packing in this case is one which would be normal packing for the goods in order to avoid any damage to the product as...." From the above o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n packing was necessary for putting the excisable article in the condition in which it was generally sold in the wholesale market at the factory gate. A finding on this question of fact would determine whether the cost of such packing has to be included or excluded. It is for this limited purpose that we are required to remit the matter to the Tribunal. We, therefore, set aside the order of the Tribunal and remit the matter back to the Tribunal to reach a fresh conclusion keeping the aforesaid test in mind for the purpose of determining whether or not the cost of the larger cartons is required to be added or excluded from the cost of the commodity for determining the assessable value for the purpose of tax liability. The Tribunal may dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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