Judgment:
ORDER
1. Appeal admitted.
2. The question which is involved in this case relates to the HDPE bags in which the detergent is packed and sent by the appellant. The Tribunal has held that the price of HDPE bag is includible in the assessable value. According to the appellant herein what should have been seen is whether the bags were durable and returnable. Mr Vellapally, the learned Senior Counsel states that in the subsequent orders in the appellant's own case the plea of the appellant has been accepted and the value of these bags have not been added to the assessable value. He also relies upon another decision of the Tribunal in the case of Guljag Chemicals and Plastics (P) Ltd. v. CCE1.
3. The Additional Solicitor General states that the finding of fact recorded by the Collector is that only a very small percentage of bags are returned and this matter is covered by Govt. of India v. Madras Rubber Factory Ltd.2
4. The Tribunal has not gone into this aspect of the matter and specially the question as to what would be the effect of the decision taken in the assessee's own case for an earlier and subsequent period. We think it appropriate to set aside the impugned order and remand the case to the Tribunal for deciding Appeal No. E/84/1993-A afresh. No costs.
† Appeal from (1999) 85 ECR 731 (CEGAT)
1 (1993) 63 ELT 710 (Tribunal)
2 (1995) 4 SCC 349 : (1995) 77 ELT 433