{"id":239055,"date":"1998-02-20T00:00:00","date_gmt":"1998-02-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bombay-tubes-and-containers-vs-cce-on-20-february-1998-2"},"modified":"2017-05-19T02:58:43","modified_gmt":"2017-05-18T21:28:43","slug":"bombay-tubes-and-containers-vs-cce-on-20-february-1998-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bombay-tubes-and-containers-vs-cce-on-20-february-1998-2","title":{"rendered":"Bombay Tubes And Containers vs Cce on 20 February, 1998"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Bombay Tubes And Containers vs Cce on 20 February, 1998<\/div>\n<div class=\"doc_bench\">Bench: U Bhat, S T K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>U.L. Bhat, J. (President)<\/p>\n<p>1. The appellant is absent in spite of notice. There is no representation. We have heard Shri M. Ali, JDR and perused the papers.\n<\/p>\n<p>2. The dispute in this appeal relates to demand raised on element of cost of corrugated boxes in which the manufactured products, namely, aluminium collapsible tubes were packed at the time of clearance. The dispute relates to the period from July, 1983 to December, 1983. Show cause notice dated 24.10.1985 alleged that 61,612 corrugated boxes had not been returned by the buyers and, therefore, appellant was liable to pay duty on the element of cost of these boxes. After considering the defence raised by the assessee, the Additional Collector confirmed the demand only in regard to duty based on the cost of 8267 boxes. He also imposed penalty of Rs. 5000.00.\n<\/p>\n<p>3. There is no dispute that the corrugated boxes in question were durable and returnable. It is also not in dispute that a very substantial portion of the boxes had actually been returned in accordance with the trade practice or agreement between the parties. In those circumstances, the cost of corrugated boxes cannot be included in the assessable value and the question of paying duty on the number of boxes which were actually not returned would not arise. The impugned order is set aside and the appeal is allowed.\n<\/p>\n<p>Pronounced and dictated in the open court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Bombay Tubes And Containers vs Cce on 20 February, 1998 Bench: U Bhat, S T K. ORDER U.L. Bhat, J. (President) 1. The appellant is absent in spite of notice. There is no representation. We have heard Shri M. Ali, JDR and perused the papers. 2. The dispute [&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":[1],"tags":[],"class_list":["post-239055","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bombay Tubes And Containers vs Cce on 20 February, 1998 - 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\/bombay-tubes-and-containers-vs-cce-on-20-february-1998-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bombay Tubes And Containers vs Cce on 20 February, 1998 - Free Judgements of Supreme Court &amp; 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