CCE Vs. KRISHNA ULTRAMARINE AND CHEMICALS P. LTD.

JUDGEMENT

(1.) ALL the four appeals filed by the Revenue are being taken up as they arise out of the same impugned order of the Commissioner (Appeals).

(2.) WE have heard Shri C. Mani, Ld. DR for the Revenue and Shri M. Masilamani, Ld. Consultant for the Respondents.

(3.) WE have seen the invoices raised by the Respondents. In the said invoice cartons of the same size, which is being cleared on payment of duty, are being offered as free and it is written "No commercial value" and no duty is also paid on the same. It is not understood as when the Cartons are identical to the main product manufactured by the appellants, how can it be said that they did not have commercial value. Merely because the Respondents are offering the same as free to their customers, their commercial value would not become Nil, though for the appellants' customers the same may be Nil. Ld. DR has drawn our attention to the Tribunal decision in the case of Q.H. Talbros Ltd. v. CCE, New Delhi reported in 2002 (52) ELT 186 (CEGAT -DEL) which held that samples cleared for free distribution are liable to duty. The Tribunal has observed that no excisable goods can be removed from the factory without payment of duty. We find no justifiable reason to take a view different other than the view taken by the Tribunal in the above referred matter. Accordingly, we set aside the impugned order and allow all the four appeals filed by the Revenue.