UNION OF INDIA Vs. SIDDHARTH TUBES LTD

JUDGEMENT

(1.) THIS is an application made by the Commissioner of Central Excise and Customs, Indore, under Section 35h (1) of the Central Excise Act, 1944 praying this court to call for a reference to be answered by this court arising out of an order passed by the Tribunal on 16-3-2000 in Appeal No. E/1183/97-A along with another Appeal No. E/misc. /512/99-A (Ann. P/10 to the Paper-book) bearing Final Order No. 152/2000-A and Misc. Order No. 36/2000-A. The Tribunal partly allowed the appeal filed by the assessee and partly rejected it.

(2.) IT is against that part of the appeal which was decided against the Revenue and in favour of assessee, the Revenue has filed this reference application calling for the questions proposed for answer by this Court. One of the question that arose before the Tribunal was "whether the fitting of the rubber/plastic ring could be included in the assessable value of the pipes and tubes manufactured by the assessee ?" This issue was answered against the Revenue and in favour of the assessee by the Tribunal by recording the following finding : Cost of Rubber/plastic Rings The end of the pipe at which the socket was not fitted was covered by a rubber or plastic ring to protect the threading during transportation, handling and storage. According to the show cause notice, this fitting was in the nature of packing. As the fitting of the rubber/plastic ring was only for sale transportation, we consider that the cost of such rubber/plastic ring was not includible in the assessable value of the pipes and tubes.

(3.) ANOTHER question which came up for consideration before the Tribunal and which was decided in favour of Assessee was in respect of inspection charges viz. "whether such charges could be includible in the assessable value of the pipes and tubes ?" As stated supra, this was also answered against the Revenue and in favour of the assessee. All other issues to v/hich we are not concerned were answered against the assessee and in favour of Revenue. However, those questions are not before this court because the assessee has not come up in reference praying this court to call for a reference to be answered by this Court.