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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> </head> <body> <div style="font-family:Verdana, Geneva, sans-serif; font-size:12px; text-align:justify"> <table width="800" border="0" style="border:1px solid #ccc;padding:5px;" align="center" cellpadding="6" cellspacing="0"> <tr> <td align="left" valign="top"> <br /> Supreme Court <br /><br /> Excluding value of packing material illegal in conditional return<br /><br /> MANU/SC/0841/2015 - (06 Aug 2015)<br /><br /> </td> </tr> <tr> <td align="left" valign="top">Tata Chemicals Ltd. v. Collector of Central Excise, Ahmedabad</td> </tr> <tr> <td align="left" valign="top" style="background-color:#FDEDCE"><strong>Not including the value of packing materials used to transport goods in the final sale price of goods is illegal, in the absence of an arrangement to return the same to the seller. The Court, upon perusing letters exchanged between the Assessee and the buyer, held that no arrangement existed between the two as the return of packing material by the buyer was conditional.</strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Relevant : Hindustan Polymers v. Collector of Central Excise <manuid>MANU/SC/0298/1990</manuid> Mahalakshmi Glass Works (P) Ltd. v. Collector of Central Excise, Bombay <manuid>MANU/SC/0265/1988</manuid> Commissioner of Central Excise v. Hindustan National Glass and Industries Ltd. <manuid>MANU/SC/0199/2005</manuid> K. Radha Krishnaiah v. Inspector of Central Excise <manuid>MANU/SC/0301/1986</manuid></strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Tags : excise, value, packing material</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <!--<td><strong>Source : <a target="_new" href="http://www.manupatrafast.com/">newsroom.manupatra.com</a></strong></td>--> <td align="left" valign="top"><strong>Source : newsroom.manupatra.com</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <td align="left" valign="top">Regards</td> </tr> <tr> <td align="left" valign="top">Team Manupatra</td> </tr> <tr> <td align="left" valign="top"> </td> </tr> </table> </div> </body> </html>