2006 (7) TMI 468

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..... Shri Chetan Lama, JDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The appellants in this case are inter alia engaged in the manufacture of synthetic resins in liquid form which were supplied in metal barrels. They have charged an extra amount of Rs. 2 per Kg. as packing charges but have not paid duty on such packing charges recovered from the customers on the ground t....

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.... or extent of return is not relevant but only the arrangement by seller to accept packing if the buyers chooses to return it. A similar view was taken by the Tribunal in the case of EID Parry (India) Ltd. - 1989 (40) E.L.T. 139. It was therefore submitted that their case is squarely covered by the above two decisions and even if there has been no return of any packing the cost of packing is exclud....

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....n the case of Wipro Product cited supra. We however feel that Rs. 2 per packing is too small an amount and packing provided at the cost of Rs. 2/- cannot be durable and returnable in nature but since the Commissioner has held that it is of a durable and returnable nature we cannot interfere with this conclusion. It remains to be established whether the arrangement for taking back the packing was i....