Supreme Court of India
National Leather Cloth Manufacturing Co. v. Union of India & Anr.
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What the Court ordered
We are of the opinion that since admittedly the fabric manufactured by the assessee was sold by the assessee to the wholesalers at the factory gate only in polythene bags, the G further packing of three rolls in hessian cloth was not in the course of normal delivery to the customers in the wholesale trade at the factory gate and was, therefore, not required to make the product marketable.
Judgment, page 10
From the headnote
Central Excise Act, 1944: Section 4(4)(d)(i) - Valuation of excisable goods for c assessment of excise duty - Cost of secondary packing - Exclusion of - HELD: By including cost of packing in value of goods, legislature has sought to extend the levy beyond the manufactured article itself and, therefore, the provision has to be strictly construed - Cost of additional packing in the 0 nature of secondary packing cannot be added in the value of goods in terms of s.4(4)(d)(i) for assessment of excise duty Interpretation of Statutes. The assessee, a manufacturer of coated fabrics, sold its product
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