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HARISH CHANDER, P.K.KAPOOR
Collector of Central Excise – Appellant
Versus
Blue Star Ltd. – Respondent
P.K. Kapoor, Member (T)
1. This is an appeal arising on account of the transfer of the proceedings initiated by the Central Government under Section 36(2) of the Central Excises and Salt Act, 1944.
2. Briefly stated the facts are that the respondents are manufacturing water coolers, bottle coolers and deep freezers of various sizes falling under Item No. 29A(1) of the First Schedule to the Central Excises and Salt Act, 1944. Their products were being delivered at the factory gate in standard packing to wholesale dealers. Whenever demanded by any outstation dealer, the goods were being supplied in special wooden cases to avoid damage during transportation. The Assistant Collector disallowed the deduction of the cost of special packing provided at the request of outstation dealers for the purpose of determining the assessable value of the goods under Section 4 of the Central Excises and Salt Act, 1944. The appeal filed by the respondents against the order passed by the Assistant Collector was allowed by the Appellate Collector who held that only the cost of the normal packing used for goods delivered to local dealers would form a part of the assessable value of the goods but the c
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