Customs, Excise and Gold Tribunal - Delhi
Punjab Machinery Works Pvt. Ltd vs C.C.E. on 27 September, 2000
Equivalent citations: 2001(73)ECC331
ORDER G.A. Brahma Deva, Member (J)
1. These appeals arise out of and are directed against the Order-in-Appeal date 29.12.99 passed by the Commissioner (Appeals), Chandigarh.
2. The short point to be considered in this case is whether the value of wooden crates in liable to be included or not in determining the assessable value.
3. When the matter was called, Shri Jagmohan Bansal, Advocate appeared on behalf of the appellants. It was submitted vide their letter dated 28.7.2000 that the Assistant Commissioner has decided the issue against the assessee without commenting on the decisions cited by the party [Supreme Court Jugement ].
4. Arguing for the Revenue, Shri Sanjeev Srivastava, JDR submitted that nothing is on record to substantiate whether wooden crates were for the safety of the goods in transit. Furthermore, it is not clear whether they are durable or returnable.
5. We have carefully considered the matter. We find that before the authorities below, it was submitted by the party that the party is using wooden crate for the safety of machinery while in transit. Whenever an item is sold locally and in case the buyer does not want the machines are sold without wooden crates. In support of their contention, they relied upon the specific invoices wherein no packing charges are charged in local sales as no wooden crates are used. It is clear from the records that wooden crate packing is optional and that such packing was used for safety of machinery during transport to distant places. In the facts and circumstances and in view of the rulings given by the Supreme Court in the case of Hindustan Polymers v. Collector of Central Excise and also of the decision of the Tribunal in the case of Shriram Bearings Ltd. a Collector of Central Excise Patna , we find substantial force in the plea taken by the party and accordingly, these appeals are allowed.