2017 (12) TMI 277

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....xit, Asstt. Commissioner(A.R.) for the Respondent ORDER Per: Ramesh Nair The appellant are engaged in the manufacture and clearance of PVC films, foils, sheets etc falling under chapter heading No.39.20 and 39.19 of the Central Excise Tariff Act, 1985 on behalf of the their loan licence of M/s. Caprihans India Ltd. The appellant while filing the price list under Rule 173(c) declared that ....

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....half of the appellant. However written submissions was filed on 31/8/2017 wherein it was submitted that cost of normal packing was always included in the price however cost of secondary packing is not includible in the normal price. Packing of goods in wooden box is done over and above normal packing for protecting goods during transportation. Since secondary packing was not provided for each and ....

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.... therefore the same is includible in the assessable value of the finished goods. In support he placed reliance on the Hon'ble Supreme Court judgment in case of Commr. of C. Ex. Allahabad Vs. Hindustan safety Glass works Ltd[2005(181)ELT 178(S.C.)] 4. On careful consideration of submission made by Ld. A.R. and submission made by the appellant in their written submission and perusal of record, we....

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....n primary packing when sold originarily and additional packing is provided only in few cases for the purpose safe transport therefore the additional packing is not includible as per ratio of the aforesaid judgment. As regard the judgment relied upon by the Ld. A.R. on Hindustan safety Glass works Ltd(supra), we find that the goods is glass sheet which very delicate and fragile therefore wooden car....