R.C.S. VANASPATI INDUSTRIES LTD. Vs. CCE

JUDGEMENT

(1.) The appellant filed this appeal against order -in -appeal passed by the Commissioner (Appeals)

(2.) The appellants are engaged in the manufacture of vegetable products. Several show -cause notices were issued to the appellant asking for differential duty on the ground that the cost of containers are to be included in the assessable value of the final product.

(3.) The contention of the appellant is that the Commissioner (Appeals) in the impugned order held that the containers are returnable and in terms of letter issued by Ministry of Food and Civil Supplies (Department of Civil Supplies), up to 31.7.1985, the value of returnable containers which are re -used in the packing of final product is not includible in the assessable value of the final product. However, the Commissioner (Appeals) held that after 31.7.1985 as the Ministry of Food and Civil Supplies had not allowed the use of second hand containers in the packing of the final product, therefore, after this date the value of the container is to be included in the assessable value of the final product.