1998 (9) TMI 227

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...., for the Respondent. [Order per : Justice U.L. Bhat, President]. - This appeal is directed against Order-in-Appeal No. 378/91, dated 13/16-8-1991 passed by the Collector (Appeals) confirming the Order-in-Original No. 130/90, dated 20-9-1990 passed by the Assistant Collector, Udaipur. 2. Appellant, engaged in the manufacture of Magnetic Floppy Diskettes, filed price lists in Part II which....

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....d by including the cost of packing. 3. A copy of the reply to the show cause notice is not before us. However the original order shows that the appellant contended that the packing material was as per the specification of the buyer and the packing material was supplied by the buyer and the cost thereof was met by the buyer and therefore, the cost of such material could not be included in the....

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....t that the appellant had collected the cost of packing material from the buyer by debit notes and packing in the case was of essential nature without which the goods could not have been marketed. 5. Learned Counsel for the appellant stated at the outset that cost of packing material was initially met by the appellant and the same was collected from M/s. HCL Limited, the buyer, by debit notes....

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....ture of the packing material used in the case of M/s. HCL Limited is not known. Without knowing the nature of the packing material used in this case, it is not possible to decide whether use of such packing material is necessary for the purpose of sale in whole sale at the Factory gate. The original order indicated that the appellant referred to supply of 14,000 units of M/s. Softek Pvt. Ltd., Del....