Cce Vs. Parle Products Ltd.

Cce vs Parle Products Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Mar 06, 1998

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Citation: sooperkanoon.com/13021
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: U Bhat, S T K.
Decided On: Mar 06, 1998
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Cce

Respondent

Parle Products Ltd.

Legal References

Reported In: (1998)(76)LC437Tri(Mum.)bai

Excerpt

1. respondent is absent in spite of notice but has sent a request for decision of the appeal on merits. we have heard shri m. ali, jdr and perused the papers.2. the dispute in the appeal is whether cost of 7-ply cardboard cartons provided by the respondent as packing for confectionery as well as biscuits manufactured by the respondent and supplied to canteen stores department has to be included in the assessable value. the plea of the respondent that packing was given only at the specific request of the canteen stores department was accepted by the collector (appeals) who set aside the order of the assistant collector. in the respondent's own case we set aside a contrary order passed by the collector (appeals) in respect of two demands by final order no. 1975-1976/97-a, dated 27.10.1997 (appeals e/2522-2523/90-a) holding that the extra packing was not the normal packing for supply of goods in the wholesale trade and therefore the cost thereof cannot be included in the assessable value.

Full Judgment

1. Respondent is absent in spite of notice but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers.

2. The dispute in the appeal is whether cost of 7-ply cardboard cartons provided by the respondent as packing for confectionery as well as biscuits manufactured by the respondent and supplied to Canteen Stores Department has to be included in the assessable value. The plea of the respondent that packing was given only at the specific request of the Canteen Stores Department was accepted by the Collector (Appeals) who set aside the order of the Assistant Collector. In the respondent's own case we set aside a contrary order passed by the Collector (Appeals) in respect of two demands by Final Order No. 1975-1976/97-A, dated 27.10.1997 (Appeals E/2522-2523/90-A) holding that the extra packing was not the normal packing for supply of goods in the wholesale trade and therefore the cost thereof cannot be included in the assessable value.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Cce vs Parle Products Ltd. Same Subject Service Tax Same Judge U Bhat, S T K.