1980 (1) TMI 101

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....is engaged in the manufacture and sale of Pressure Cookers is challenging the inclusion of the cost of dealwood case used for packing when four or more Cookers are supplied to wholesalers so as to protect the articles during transit, in assessing the excise duty payable by the petitioner. The Asstt. Collector of Central Excise by his order dated 24-11-1975 rejected the contention put forth on beha....

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....les, the value thereof cannot be included for purposes of imposition of excise duty and this would be wholly opposed to the concept of excise duty which is a levy at the point of manufacture and at the point where goods leave the factory. 3. The contention is that this is a post-manufacturing cost which cannot be subject to the levy of excise duty. It is also contended that the interpretation s....

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....rice list of the goods submitted by the petitioners. In view of these Government agree that the value of the secondary dealwood packing cannot legally form part of assessable value of the cookers and in the circumstances, they allow the Revision Application." 4. According to the petitioner, these dealwood packing cases are bought by them from the market and they do not manufacture them as pa....

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.... the power conferred under Entry 84 of the Union List. 5. The provision in Section 4(4)(d)(i) is as follows: "Where the goods are delivered at the time of removal in a packed condition, includes the cost of such packing except the cost of the packing which is of a durable nature and is returnable by the buyer to the assessee." From this definition it appears to be clear that that value of....