Customs, Excise and Gold Tribunal - Mumbai
Cce vs Parle Products (P) Ltd. on 26 March, 1998
Equivalent citations: 1998(77)ECR55(TRI.-MUMBAI)
ORDER
U.L. Bhat, J. (President)
1. Respondent is absent in spite of notice. We have heard Shri M. Ali, JDR and perused the papers.
2. The dispute relates to the includibility in the assessable value of the cost of special packing material used in packing biscuits and confectionery supplied to canteen stores department by the appellant. Goods are packed generally in tins or polybags. Goods to be supplied to canteen stores department, at the request of the buyer, were to be packed in tins and polybags and then in 7-ply cardboard boxes. The Assistant Collector passed an order including the cost of 7-ply cardboard boxes in the assessable value. Collector (Appeals) set aside this order. Department, being aggrieved, has filed the present appeal.
3. From the facts available on record it is clear that 7 ply cardboard boxes were used only at the instance of the particular buyer and were not being used generally for the purpose of wholesale trade at the factory gate. In the assessee's own case we have held that the cost of these boxes cannot be included in the assessable value (see Final Order 1975-76/97-A dated 27.10.1997). Following the same view we dismiss the appeal.