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Lucky Biscuits Company v/s Collector of Central Excise, Patna and Others
Civil Appeal No. 4175 of 1984
Decided On, 19 September 1996
At, Supreme Court of India
By, HON'BLE JUSTICE K. VENKATASWAMI AND HON'BLE JUSTICE S. P. BHARUCHA
Judgment Text
1. When special leave to appeal was granted, it was limited to the question of inclusion of the value of wooden cases.
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 excludable from the assessable value of the goods by reason of the judgment of this Court in Union of India v. Godfrey Philips India Ltd. To this extent, the appeal is
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 excludable from the assessable value of the goods by reason of the judgment of this Court in Union of India v. Godfrey Philips India Ltd. To this extent, the appeal is
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allowed and the order of the Tribunal set aside. There shall be no order as to costs.