1988 (5) TMI 167

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....hanker, Sr. Advocate, with Shri Manoj Arora, Advocate, for the Respondent. [Order per : K.L. Rekhi, Member (T)]. - The appellants manufactured biscuits. The point of dispute in this appeal is whether the cost of corrugated boxes, in which the biscuits were packed for sale, should be included in the value of the goods for the purpose of assessment of Central Excise duty under Section 4 of the....

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....rugated boxes. 3. The Assistant Collector's finding is that the respondents usually sold their biscuits in the wholesale market after packing them in tins and corrugated boxes and hence, as per the principle laid down in 1983 E.L.T. 1896 (SC) - Bombay Tyres International Ltd. & Others v. U.O.I., the cost of tins and corrugated boxes was includible in the assessable value. Reliance is also place....

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....Glucose biscuits only. Based on the certificate, the respondents claimed that since Glucose biscuits were delivered in the local wholesale market in poly bags, it showed that corrugated box was used for long distance transport only. Reliance was placed by the respondents on the later judgment of the Supreme Court in the case of M/s. Godfrey Phillips (India) Ltd. -1985 (22) E.L.T. 306 (SC) which, i....

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....t the respondents had, for the purpose of deciding as to how much packing was adequate, divided their biscuits into two categories - (1) the cheaper and fast moving biscuits, such as Glucose biscuits, for which they considered the 3 stage wrapping/packing upto the poly bag stage quite adequate for deliveries in the local markets; and (2) other varieties which they invariably sold in tins and corru....