2005 (1) TMI 513

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....t. Shri Murugappan, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - The short question which arises in this appeal of the Revenue is whether the cost of gunny bags used for packing cement, by the respondents, during the period of dispute was includible in the assessable value of cement for the purpose of assessment to duty. The lower appellate authority held ....

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....of Udaipur Cement Works v. CCE, Jaipur reported in 2002 (148) E.L.T. 607 (Tri.-Del.), affirmed by the Hon'ble Supreme Court vide 2003 (154) E.L.T. A263 (S.C.). It was held in the cited case that cost of gunny bags used for packing cement was includible in the assessable value of cement in the absence of any agreement between the assessee and their buyer about returnability of such bags. The appeal....