{"id":63880,"date":"1996-09-19T00:00:00","date_gmt":"1996-09-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/lucky-biscuits-co-vs-collector-of-central-excise-on-19-september-1996"},"modified":"2015-07-15T07:09:56","modified_gmt":"2015-07-15T01:39:56","slug":"lucky-biscuits-co-vs-collector-of-central-excise-on-19-september-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/lucky-biscuits-co-vs-collector-of-central-excise-on-19-september-1996","title":{"rendered":"Lucky Biscuits Co. vs Collector Of Central Excise, &#8230; on 19 September, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Lucky Biscuits Co. vs Collector Of Central Excise, &#8230; on 19 September, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1996 (87) ELT 335 SC, (1997) 10 SCC 229<\/div>\n<div class=\"doc_bench\">Bench: S Bharucha, K Venkataswami<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. When special leave to appeal was granted, it was limited to the question of inclusion of the value of wooden cases.\n<\/p>\n<p>2. The order of the Deputy Collector of Central Excise, Patna passed on 14-12-1971 held that the cost of wooden boxes which were used to protect the goods from damage\/deterioration in transit by rail, etc., would not be included in the assessable value. It does not appear that the Tribunal, in the order under appeal, has specifically applied its mind to the wooden cases. The cost of the wooden cases used to protect the goods, already packed, in transit is excludible from the assessable value of the goods by reason of the judgment of this Court in <a href=\"\/doc\/53080\/\">Union of India and Ors. v. Godfrey Philips India Ltd. and Ors.<\/a> reported in 1985 (22) E.L.T. 306. To this extent, the appeal is allowed and the order of the Tribunal set aside. There shall be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Lucky Biscuits Co. vs Collector Of Central Excise, &#8230; on 19 September, 1996 Equivalent citations: 1996 (87) ELT 335 SC, (1997) 10 SCC 229 Bench: S Bharucha, K Venkataswami ORDER 1. When special leave to appeal was granted, it was limited to the question of inclusion of the value of wooden [&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":[30],"tags":[],"class_list":["post-63880","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lucky Biscuits Co. vs Collector Of Central Excise, ... on 19 September, 1996 - 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\/lucky-biscuits-co-vs-collector-of-central-excise-on-19-september-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lucky Biscuits Co. vs Collector Of Central Excise, ... on 19 September, 1996 - Free Judgements of Supreme Court &amp; 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