VIKRAM DETERGENTS PRIVATE LIMITED Vs. CCE

JUDGEMENT

(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.