(Unit Of Modi Industries Ltd.) vs Cce, Ghaziabad
- CitationAppeal No. 77-CE/GZB/2008
Ratio decidendi
The rule this decision rests on
Packing materials supplied by the buyer to the assessee are not includable in the assessable value of the goods cleared by the assessee, this being the settled position laid down by the Supreme Court in Hindustan Polymers and reaffirmed in Tata Chemicals, which the Tribunal applies to hold the issue no longer res integra.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
53708/2014 in Appeal No. E/1487/2008, E/484, 2687/2009 and E/3822/2010-EX[DB]
[Arising out of Order-in-Appeal No. 77-CE/GZB/2008 dated 27.03.2008 passed by the Commissioner (appeals) Central Excise and Customs-Meerut-I]
1. Whether Press Reporter may be allowed to see the Order for Publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy of the order?
4. Whether order is to be circulated to the Department Authorities?
M/s. Modi Gas & Chemicals
(Unit of Modi Industries Ltd.) Appellant
Vs.
CCE, Ghaziabad Respondent
Appearance: Dr. Prabhat Kumar, Advocate for the appellant
Sh. Yashpal Sharma, DR for the respondent
Coram: Honble Shri Rakesh Kumar, Member (Technical)
Honble Shri Ashok Jindal, Member (Judicial)
Final Order No. 50608-50611/2015
Per: Ashok Jindal
The issue involved in this matter is whether the packing material supplied by the buyer is includable in the assessable value of the goods sold by the assessee or not.
2. Heard both the parties.
3. Considered the facts that the said issue came up before the Apex Court in the case of Hindustan Polymers Vs. Collector of C.EX reported in 1989 (43) ELT 165 (SC) and in the case of Tata Chemicals Ltd. Vs. CCE, Rajkot reported in 2014 (309) ELT 385 (SC) wherein it was held that if packing material are supplied by the buyers, the same is not includable in the assessable value. Therefore, the issue is no more res-integra.
4. In these circumstances, we hold that the packing materials supplied by the buyers are not includable in the assessable value of the goods cleared by the appellants.
5. With these observations, impugned orders are set aside. Appeals are allowed with consequential relief, if any.
6. Miscellaneous application is also disposed off in the above terms.
(Rakesh Kumar) (Ashok Jindal)
Member (Technical) Member (Judicial)
Ritu
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