1996 (6) TMI 180

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....g the tanker are a part of the value of Caustic Soda Lye. 2. Shri G. Shivadass, Advocate for the party stated that they are engaged in the manufacture of Caustic Soda Lye. Their buyers arrange for the tankers which are durable packing and whose cost is not includible in the assessable value of the excisable goods. The price agreed for the sale of the goods is paid by their customers. In some cases, the tankers, arranged by their customers are cleaned before the goods filled in them. For this activity of cleaning of the tankers before filling the goods, they are charging a fixed amount of Rs. 25/- per M.T. The Department had added these sums in the assessable value which in fact means that there would be two assessable values for the....

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....ue. In other words, while the cost of the durable packing itself will be excludible, the cost incurred towards packing the excisable goods in such durable container will be included. 5. In this case, there is no dispute that separate charges were collected for washing the containers in which the excisable goods were to be filled-in. This activity of washing was undertaken within the factory premises before the goods manufactured placed in the tankers. The Collector (Appeals), Central Excise, had observed that "since these charges are incurred before the goods are filled-in and therefore become a part of the value of the goods." He referred to the Hon'ble Supreme Court's Judgment in the case of Bombay Tyre International - 1983 (14) E....