Vikram Detergents Private Vs. Cce

Vikram Detergents Private vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Sep 25, 2003

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Citation: sooperkanoon.com/32419
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: K Usha, N T C.N.B.
Decided On: Sep 25, 2003
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

Vikram Detergents Private

Respondent

Cce

Legal References

Reported In: (2004)(91)ECC512

Excerpt

1. the issue raised is whether the price of hdpe bags in which detergent is packed and sent is includible in the assessable value of detergents. the remand order has directed re-consideration of the case in the light of this tribunal's decision in the appellant's own case and other case law cited before the apex court.2. learned counsel for the appellant has pointed out that this tribunal has held in the appellant's own case vide final order no. 671-673/99-a dated 21.05.99 that the cost of such packing is not to form part of the assessable value. he also referred to the decision of this tribunal in the case of guliag chemicals and plastic pvt. ltd. vs. collector of central excise 1993 (63) elt 710 (trib.) wherein it had been held that hdpe bags are durable and returnable containers and their cost is not to be included in the assessable value. the learned counsel also pointed out that the invoice provided for reimbursement of appropriate packing cost upon return of the hdpe bags.3. we have perused the records and considered the submissions made by the learned sdr also. the issue remains covered in favour of the appellant under the orders of this tribunal in their own case as well as in the case of other parties. therefore, the present appeal is allowed with consequential relief, if any, to the appellant.operative part of the order was pronounced & dictated in the open court on 25.9.2003.

Full Judgment

1. The issue raised is whether the price of HDPE bags in which detergent is packed and sent is includible in the assessable value of detergents. The remand order has directed re-consideration of the case in the light of this Tribunal's decision in the appellant's own case and other case law cited before the Apex Court.

2. Learned Counsel for the appellant has pointed out that this Tribunal has held in the appellant's own case vide Final Order No. 671-673/99-A dated 21.05.99 that the cost of such packing is not to form part of the assessable value. He also referred to the decision of this Tribunal in the case of Guliag Chemicals and Plastic Pvt. Ltd. vs. Collector of Central Excise 1993 (63) ELT 710 (Trib.) wherein it had been held that HDPE bags are durable and returnable containers and their cost is not to be included in the assessable value. The learned counsel also pointed out that the invoice provided for reimbursement of appropriate packing cost upon return of the HDPE bags.

3. We have perused the records and considered the submissions made by the learned SDR also. The issue remains covered in favour of the appellant under the orders of this Tribunal in their own case as well as in the case of other parties. Therefore, the present appeal is allowed with consequential relief, if any, to the appellant.

Operative part of the order was pronounced & dictated in the open Court on 25.9.2003.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Vikram Detergents Private vs Cce Same Subject Service Tax Same Judge K Usha, N T C.N.B.