1998 (1) TMI 162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ao, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The assessee manufactured and sold collapsible aluminium tubes. These tubes were packed in corrugated card board cartons when removed from its factory. The question arose as to whether the cost of such packing was includible in the assessable value of the aluminium tubes. Notice was issued to it proposing recovery of dut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of the tubes. The Assistant Collector, was satisfied from the reply, that the cost of packing had been included in the assessable value, therefore, without going into the question of durable and returnable nature of the boxes, set aside the notice on this ground. 3. The Department appealed from this order to the Collector (Appeals). As narrated by the Collector (Appeals) in his order, th....