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Supreme Court affirms Tribunal decision on packing costs for liquid chlorine containers. The Supreme Court upheld the Tribunal's decision that maintenance and service charges are part of the cost of packing for durable and returnable ...
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<h1>Supreme Court affirms Tribunal decision on packing costs for liquid chlorine containers.</h1> The Supreme Court upheld the Tribunal's decision that maintenance and service charges are part of the cost of packing for durable and returnable ... Deductibility of packing charges from assessable value - cost of packing including maintenance and repair of durable returnable containers - classification of service and maintenance charges as packing costDeductibility of packing charges from assessable value - cost of packing including maintenance and repair of durable returnable containers - classification of service and maintenance charges as packing cost - Whether amounts recovered from customers for supply of chlorine in returnable durable containers, including maintenance and service charges, are deductible as cost of packing. - HELD THAT: - The Tribunal's conclusion that the charges recovered in respect of Tonners and cylinders supplied for delivery of liquid chlorine are part of the cost of packing was affirmed. The Tribunal followed its earlier decision holding that expenses on maintenance and repairs of durable and returnable containers fall within the cost of packing. The Collector of Central Excise had accepted that approach, and the Department's show cause notice itself admitted that maintenance and service charges constitute cost of packing. In those circumstances the Court found no error in the Tribunal's treatment and endorsed the view that such amounts are deductible as cost of packing.Appeal dismissed; deduction allowed as cost of packing including maintenance and service charges for durable returnable containers.Final Conclusion: The Supreme Court upheld the Tribunal's view that amounts recovered as service and maintenance charges for durable returnable Tonners and cylinders are deductible as cost of packing, and dismissed the Collector's appeal. The Supreme Court upheld the Tribunal's decision that maintenance and service charges are part of the cost of packing for durable and returnable containers used for liquid chlorine. The respondent's claim for deduction of packing costs was allowed. The appeal was dismissed with no order as to costs. (Case citation: 1997 (7) TMI 128 - SC)
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