2004 (12) TMI 566

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....ellant. Shri G. Shiva Dass, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal against the OIA No. 76/2002-C.E., dated 12-2-2002 by which the Commissioner (Appeals) had accepted the assessees' contention that the collection of secondary packing charges at 1%-2% is not includible in the assessable value of the Pneumatic Products. He has also fol....

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....e required to be added and not the cost of the secondary packing or marginal profit thereunder as held in several judgments. He has also held that the demands are barred by time. 2.The learned SDR files the parawise comments and contended that the ratio of the judgments are distinguishable and marginal profit made in the secondary packing is required to be added to the assessable value. 3.Th....