COMMISSIONER OF CUSTOMS, KANDLA Vs. INDIAN POTASH LTD.

JUDGEMENT

(1.) THIS appeal is filed by the Revenue against the border -in -appeal dated 31 -7 -03.

(2.) THE issue involved in this case is regarding the inclusion of bagging charges of the fertilizers imported by the respondent. Respondents import fertilizer in bulk by filing Bills of Entry for clearance, do the bagging of the fertilizers as required under Fertilizer Price Control Order. They do the bagging in Customs Area. It is the contention of the Revenue that bagging charges of the fertilizers should be included for determination of assessable value of the imported goods. The adjudicating authority confirmed the demand and directed that the cost of the bagging should the included in the assessable value. Commissioner (Appeals) set aside the order -in -original by relying upon the judgment of the Honble Supreme Court in the case of Garden Silk Mills. Hence the Revenue is in appeal.

(3.) IT is the contention of the learned SDR that bagging charges are required to be included as the product is finally sold to the consumer after bagging is done.