2007 (11) TMI 193

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....Balasundaram, Vice-President]. -1.  A demand of duty of Rs.3,18,000/- has been confirmed upon the appellants herein on containers cleared by them during the period from 1993-94 to 1995-96 by inclusion of the cost of printed labels, polythene bags and corrugated boxes supplied by Manohar Canister P. Ltd. 2. None appears for the appellant despite notice. Hence we have the learned' DR and per....

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....urnable nature and therefore, the cost of such packing is includable in the assessable value of the canisters. Therefore, the demand requires to be upheld. The extended period of limitation is available to the department in the present case for the reason that the appellants had not disclosed to the department that they were receiving the packing material from M/s. Manohar Canister P. Ltd. and did....