1981 (3) TMI 87

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....dered the points raised in the revision Application and those urged at the time of personal hearing. 2. In this case, the petitioners who are manufacturers of paper and paper board charged duty on wrapper paper used for packing paper and paper board (hereinafter called the impugned goods) cleared by them separately in the invoices but did not include the amount so collected towards duty on the ....

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....ted to double taxation. Further they have contended that Section 4(4) (d) (ii) provided that the amount of Excise duty is not to be included in the value and therefore, the duty on wrapper has to be excluded for the purpose of determining the assessable value. 4. At the time of personal hearing the petitioners' advocate while reiterating the points raised in the revision application elaborated ....

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.... value where such packing was supplied by the customers or was purchased from the market and in this regard relied upon the Gujarat High Court judgment in the case of Alembic Glass Works. 5. The Government observe that according to Sec. 4(4)(d)(i) of the Central Excises and Salt Act, 1944, where the goods are delivered at the time of removal in a packed condition, the value includes the cost of....

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....r board if he were not manufacturing the required wrapping paper, himself would have to buy duty paid wrapping for marketing his product and hence the justification for including the value of packing paper in the value of the goods marketed. No discrimination in this behalf could be made in favour of the petitioners merely on the ground that they were themselves manufacturing the requisite packing....