2002 (7) TMI 622

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri P.K. Jain, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appellants are manufacturers of Sheet glass. A duty demand of over Rs. 28 lakh have been confirmed against them on the ground that the appellants should have paid Central Excise duty on a value inclusive of the cost of wooden packing in which the glass sheets are supplied. 2. The appellants su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. The learned SDR has submitted that the packing in which goods are delivered should be treated as normal packing and their cost should be included in the assessable value. It is also submitted that with regard to valuation of assessable goods what is relevant is the price of the goods including their packing. It is of no relevance as to whether the goods are in primary packing or second....