1995 (10) TMI 117

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....kers. They are packed in card board cartons. In some cases, and according to assessee in case of up-country dealers, these card board cartons are packed in wooden crates. According to the assessee the cost of card board cartons is included in the price buy the cost of wooden crates is not. In regard to 1981, price-lists were submitted for approval. While approving the price-lists the authority held that cost of secondary packing, that is, wooden crates is liable to be included in the assessable value. Subsequently, a demand was made on the basis of this finding. These two orders were challenged before the Collector (Appeals) by the assessee and the appeals were dismissed. The first two of the appeals before us are directed against the order....

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....earances before the Assistant Collector. The Assistant Collector found that the number of clearances of goods packed in wooden crates are much more than the number of clearances of goods not packed in wooden crates and concluded that such packing is necessary in putting the goods in the condition of which they are generally sold in the wholesale market at the factory gate and, therefore, the cost thereof is to be included in the assessable value. In two of the cases the Collector (Appeals) agreed with this conclusion. 5. The test is whether packing is one in which the goods are ordinarily sold in the course of wholesale trade to the wholesale buyer, that is, in the wholesale market at the factory gate. The only material before the s....