2006 (1) TMI 282

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....he Respondent. [Order per : S.S. Kang, Vice-President]. - Heard the learned SDR as none appeared on behalf of the appellant. 2. Appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). The issue in this appeal is in respect of assessable value of 'Perlite Powder' manufactured by the appellants in terms of Section 4(1) of the Central Excise Act. ....

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....ant in appeal memo is that they are inclining Rs. 2500/- per M.T. as the cost of packing in durable and returnable bags, therefore, they are entitled for this abatement. 5. The contention of the revenue is that as per the contract for supply of the final product, the customer has to pay Rs. 5/- per bag in case empty bag has not been returned by customer, therefore the cost of packing in du....

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....e excluded from the assessable value. It is further provided that packing means wrapper, container etc. in which excisable goods are not wrapped and contained. In view of this provision, the cost of bag in which excisable goods cleared by the appellant which is durable and returnable in nature is to be excluded from the assessable value of the goods. Therefore, we find no merit in the claim of the....