2015 (3) TMI 591

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....it Prasad, Adv. Mr. Rupesh Kumar, Adv. Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. A. T. M. Sampath , Adv. Ms. T.S . Shanthi , Adv. Mr. Krishnakumar R.S ., Adv. Mr. Rajesh Kumar, Adv. Mr. K.S . Mahadevan , Adv. ORDER Civil Appeal No. 6071 of 2001 The respondent herein is a manufacturer of paints and varnishes falling under Chapter 32 of the Central Excise Tariff Act, 1985 (for short....

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....und on merits and also on the ground that it was time barred. Being aggrieved, the assessee / respondent filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) affirmed the order of the assessing authority and dismissed the said appeal. Undeterred, the respondent approached the Central Excise Gold (Control) Appellate Tribunal and this time the respondent succeeded in its at....

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....s Rubber Factory Ltd." reported in (1995) 4 SCC 349 = 2002-TIOL-49-SC-CX- LB and noticed the test laid down therein, namely, whether a particular packing is done in order to put the goods in the condition in which they are generally sold in the wholesale market at the factory gate in certain packed condition, whatever may be the reason for such packing, the cost of such packing would be includible....

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....(a) the value is to be the normal price at which such goods are ordinarily sold in the course of wholesale trade for delivery at the time and place of removal." No doubt, as per the aforesaid judgment, the test is whether packing done in order to put the goods in marketable condition and whether the goods are capable of reaching the market without the type of packaging concerned. At the same time....