TaxTMI 
TaxTMI 
1984 (1) TMI 309
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....tained in the classification list. The departmental authorities later discovered that the party was claiming from their wholesale purchasers, packing charges in respect of corrugated boxes and wooden cases in which their products were packed at the time of clearance. The department alleged that the party collected a sum of ₹ 9,352.00 between 1-8-75 to 31-9-75 in the name of packing charges on the pressure cookers cleared during the said period. There was, therefore, alleged short levy of ₹ 935.20. A show cause notice was issued and it was held that the contentions of the party that packing is a post-manufacturing expense, excludible from the assessable values was not tenable. The demand was accordingly confirmed for ₹ 935.....
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....that they were recovering the cost of the packing material (used for packing pressure cookers) and this was a post-manufacturing expenses. They further submitted that normally they sell the pressure cookers without wooden crates using only the cartons. Therefore, the cost of such wooden crates should not be included in the assessable value. They relied on two judgments of the Supreme Court, which were well known as Voltas and the Atic cases. 3. On behalf of the respondent, Shri Mahesh Kumar submitted that the value of both the cartons in which the pressure cookers are packed and of the wooden crates should be included in the assessable value of the pressure cookers. He relied on the judgment of the Supreme Court in the matter of Union....