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TMI Blog2003 (9) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... e customer to bring his own container and does not charge anything therefor, packing cost cannot be added to the price at which the goods are sold by the manufacturer - That position in law has not been eroded at all. The Tribunal was not justified in adopting the test which did not arise for consideration in the context of the facts arising in this case - decided in favour of assessee. - 7313 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of a wholesale trade to the wholesale buyer or to put it another way, whether such packing is necessary for putting the excisable article in the condition in which it is generally sold in the wholesale market at the factory gate. If it is, then its cost is liable to be included in the value of the goods otherwise not and on that basis dismissed the appeal filed by the appellant. Hence this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce is called for. 5.The situation arising in this case is exactly the same as what was considered by this Court in Hindustan Polymers v. Collector of Central Excise and in that decision Justice Ranganathan; who delivered a separate but concurring judgment analysed Section 4(4)(d)(i) of the Act and stated that three kinds of situation may arise and stated as follows : ".......Where the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the packing cannot be "notionally" added to, or subtracted from, the price at which the goods have been sold by the manufacturer." 6.In that decision it is clearly set out that if the manufacturer asks the customer to bring his own container and does not charge anything therefor, packing cost cannot be added to the price at which the goods are sold by the manufacturer. This position was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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