{"id":251797,"date":"1996-02-27T00:00:00","date_gmt":"1996-02-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/antifriction-bearings-corpn-vs-collector-of-c-ex-on-27-february-1996"},"modified":"2016-08-24T09:16:50","modified_gmt":"2016-08-24T03:46:50","slug":"antifriction-bearings-corpn-vs-collector-of-c-ex-on-27-february-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/antifriction-bearings-corpn-vs-collector-of-c-ex-on-27-february-1996","title":{"rendered":"Antifriction Bearings Corpn. &#8230; vs Collector Of C. Ex. on 27 February, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Antifriction Bearings Corpn. &#8230; vs Collector Of C. Ex. on 27 February, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1999 (112) ELT 561 Tri Del<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p> G.A. Brahma Deva, Member (J)<\/p>\n<p id=\"p_1\">1. These are four appeals filed by M\/s. Antifriction Bearings Corpn. Ltd. against the common Order-in-Appeal, dated 5-11-1984 of the Collector (Appeals), Central Excise, Bombay involving a common issue and therefore, they are clubbed together and are being disposed of by this common order.\n<\/p>\n<p id=\"p_2\">2.   When the matter has come up for final hearing on 27-2-1996, the appellants remained absent in spite of the fact that today&#8217;s notice of hearing had been issued to them. Since the matter is old one, we have proceeded to pass this order after hearing Shri Vijay Singh, ld. SDR.\n<\/p>\n<p id=\"p_3\">3.   The short point to be considered in this case is whether the cost of secondary packing is to be included in the assessable value of the goods cleared and manufactured by the appellants. The ld. SDR submitted that the entire goods were packed in wooden boxes\/wooden crates and since this was the normal practice adopted by the appellants in clearing the goods, such cost of packing is to be included in the assessable value of the goods manufactured and cleared by the appellants.\n<\/p>\n<p id=\"p_4\">4.   In the case of <a href=\"\/doc\/1156709\/\" id=\"a_1\">Geep Industries Syndicate Ltd. v. U.O.I<\/a>, reported in 1992 (61) E.L.T. 328 (S.C.), it had been observed that it is clear that the cost of such secondary packing in wooden boxes is not includible. It was specifically observed even if the cardboard cartons are packed in wooden boxes in all cases, still the cost of such packing in wooden boxes is not includible.\n<\/p>\n<p id=\"p_5\">5.   We have carefully considered the matter. On going through the facts and circumstances of the case and in view of the observations made by the Hon&#8217;ble Supreme Court that cost of such secondary packing in wooden boxes is not includible. Following the ratio of the aforesaid decision, we hold that cost of wooden boxes\/wooden crates is not includible in the assessable value of the goods cleared by the appellants. Accordingly, we accept the plea of the appellants and in the result, all these four appeals are allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Antifriction Bearings Corpn. &#8230; vs Collector Of C. Ex. on 27 February, 1996 Equivalent citations: 1999 (112) ELT 561 Tri Del ORDER G.A. Brahma Deva, Member (J) 1. These are four appeals filed by M\/s. Antifriction Bearings Corpn. Ltd. against the common Order-in-Appeal, dated 5-11-1984 of the Collector [&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-251797","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>Antifriction Bearings Corpn. ... vs Collector Of C. 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