2005 (2) TMI 241

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (T)]. - The issue involved in these two appeals, filed by M/s. Triveni Glass Ltd., is whether the cost of secondary packing is to be included in the assessable value of the goods manufactured by them. 2. Shri V.N. Shukla, learned Advocate, fairly mentioned that the issue regarding inclusion of cost of secondary packing in the assessable value of sheet glass manufactured by them has been decided .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed that Section 4 of the Central Excise Act, which deals with the valuation of the excisable goods, was substituted w.e.f. 1-10-1975 and, thereafter, the issue, regarding inclusion of the secondary packing charges, has been dealt with by the Supreme Court in the case of Union of India v. Bombay Tyre International Ltd., 1983 (14) E.L.T. 1896 (S.C.) and in the case of Govt. of India v. Madras Rubber .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e value of the goods; and if it is not, the cost of such packing has to be excluded." The Hon'ble High Court of Allahabad in appellants' own case, i.e. Triveni Sheet Glass Works Ltd. v. Union of India, 2000 (120) E.L.T. 313 (All.), has held that "the averments in paragraphs 11 and 12 of the Writ Petition .... show that secondary packing is necessary to put the goods in a condition in which they ar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X