GOM INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) By filing this Writ under Article 226/227 of the Constitution of India, the petitioner seeks to challenge the appellate order, bearing Number 1178/99-A, dated 10-8-1999, passed by CEGAT (Annexure-D) in Appeal No. E/369/98-A of 1997. Facts in brief are these. Infact they lie in a very narrow compass.

(2.) Petitioner is engaged in the business of manufacture and sale of commodity called "Alkyed Resin and Melamine Formaldeyde Resin" . These two kinds of goods which are essentially in liquid form are sold by the petitioner in "M.S. Barrels " to their buyers. This commodity is an excisable commodity and is thus governed by the provisions of Central Excise and Salt Act.

(3.) In Adjudication proceedings, a question arose before the Excise Authorities (A.O.) for consideration as to whether cost of packing materials i.e. " M.S. Barrels " is includable in thwe assessable value on the basis that the barrels are durable and returnable? The contention of petitioner (assessee) before the authorities was that it is not so includable by virtue of clause 10 of the invoice raised by the petitioner on their buyers. This contention was negatived by the A.O., Commissioner of Appeals and lastly, by the Tribunal by passing the impugned order, giving rise to filing of this writ and reiterating the same contention which was being raised by the petitioner before the authority below. Notice of this writ was issued to respondents. Return is filed.