{"id":108479,"date":"1997-06-25T00:00:00","date_gmt":"1997-06-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shri-amarsinhji-mills-ltd-vs-collector-of-central-excise-on-25-june-1997"},"modified":"2018-08-26T08:45:21","modified_gmt":"2018-08-26T03:15:21","slug":"shri-amarsinhji-mills-ltd-vs-collector-of-central-excise-on-25-june-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shri-amarsinhji-mills-ltd-vs-collector-of-central-excise-on-25-june-1997","title":{"rendered":"Shri Amarsinhji Mills Ltd. vs Collector Of Central Excise on 25 June, 1997"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Shri Amarsinhji Mills Ltd. vs Collector Of Central Excise on 25 June, 1997<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1997 (94) ELT 100 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>U.L. Bhat, J. (President)<\/p>\n<p>1. Appellant is absent in spite of notice of hearing and is not represented nor is there any request for adjournment. We have heard Shri M. Ali, JDR and perused papers.\n<\/p>\n<p>2. Appellant, engaged in the manufacture of paper and paper products, filed price list 6\/85-86 with effect from 6-2-1986 claiming deduction of transport charges, insurance charges and cost of special secondary packing, namely, wooden boxes. The Assistant Collector disallowed the deduction of special packing charges which order has been confirmed by the Collector (Appeals). Hence the present appeal.\n<\/p>\n<p>3.   The dispiite arises in relation to clearance of carbon paper. Records show that 2000 carbon sheets are packed in kraft paper and such packages are put in gunny bags. Goods are despatched to zonal offices at Ahmedabad, Delhi, Bombay, Calcutta and Madras. Gunny bags despatched to Ahmedabad are not packed in wooden boxes, while gunny bags despatched to other four centres are packed in wooden boxes. According to the explanation of the appellant since other four centres are far away from the factory at Rajkot, wooden boxes are used merely for the purpose of safeguarding the goods. It is clear from the fact that goods despatched to Ahmedabad are packed only in kraft paper and gunny bags and are not packed in wooden boxes that packing in wooden boxes is not necessary for the purpose of wholesale trade at the factory gate. In this view, the lower authorities were in error in refusing deduction of the cost of wooden boxes. The appellant is entitled to deduction of such cost. Impugned orders are set aside to the extent indicated above.\n<\/p>\n<p>4.   The appeal is allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Shri Amarsinhji Mills Ltd. vs Collector Of Central Excise on 25 June, 1997 Equivalent citations: 1997 (94) ELT 100 Tri Del ORDER U.L. Bhat, J. (President) 1. Appellant is absent in spite of notice of hearing and is not represented nor is there any request for adjournment. We [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-108479","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Shri Amarsinhji Mills Ltd. vs Collector Of Central Excise on 25 June, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/shri-amarsinhji-mills-ltd-vs-collector-of-central-excise-on-25-june-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Shri Amarsinhji Mills Ltd. vs Collector Of Central Excise on 25 June, 1997 - Free Judgements of Supreme Court &amp; 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