2000 (9) TMI 774

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....lant. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order the authorities below have confirmed demand of duty of Rs. 46,946.50 and has imposed personal penalty of Rs. 2,000/- upon the appellant by including the cost of packing material in the assessable value of the final product. 2. Shri B.N. Chattopadhyay, ld. Con....

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.... in the marketable condition. In support of his above submission he relied upon the Tribunal decision in the case of Burns Philip India Ltd. v. CCE, Calcutta - II - 1997 (21) RLT 302 (CEGAT) and in the case of Shri Amarsinhji Mills Ltd. v. CCE, Rajkot - 1997 (94) E.L.T. 100. He further submits that the later decision has since been confirmed by the Hon'ble Supreme Court as reported in 2000 (117) E....

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....llants have been able to show only in a very few cases that the goods have been cleared in unpacked condition. We are not convinced with the above arguments of the Commissioner (Appeals). The fact that the appellants have cleared their product in unpacked condition at the factory gate is indicative of the fact that packing is not necessary for putting the machinery or parts thereof in the marketab....