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Final Order No. 1024/98-A arising from in Appeal No. E/2066/90-A with E/Cross/253/90-A. Case: Collector of Central Excise, Indore Vs J.B. Mangharam Foods Ltd.. Central Information Commission

Judgment Cited in Precedent Map Related
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Case NumberFinal Order No. 1024/98-A arising from in Appeal No. E/2066/90-A with E/Cross/253/90-A
CounselFor Appellant: Shri K. Srivastava, SDR and For Respondents: Shri S.S. Mehra, Consultant.
JudgesMs. Jyoti Balasundaram, Member (J) and Shri V.K. Agrawal, Member (T)
IssueCentral Excise Act, 1944 - Section 4
Judgement DateAugust 05, 1998
CourtCentral Information Commission

Order:

V.K. Agrawal, Member (T), (New Delhi)

  1. The short point involved in this appeal is whether the cost of capsule used for closing the metal container in which the biscuits are packed is to be excluded from the value of excisable goods under the provisions of Notification 34/82.

  2. Shri K. Srivastava, SDR submitted that under Notification 34/82 duty was not chargeable in respect of the value representing cost of metal containers in which the excisable goods were packed at the time of their removal from the factory; that the biscuits manufactured by the respondents were packed in metal containers and the capsule was only an accessory and therefore the cost of such accessory was not covered by the said notification.

  3. Shri S.S. Mehra, Consultant submitted that the use of capsule was very necessary for the purpose of packing biscuits otherwise biscuits would get damaged during transit.

  4. We have considered the submissions of both sides and we find that Notification 34/82 exempts payment of duty on that part of the value which represents the value of metal containers. Metal containers...

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