Product Fall under chapter 87 than Packing Charges should be included in the Assesable value
Last updated: 29 August 2011
Court :
IN THE SUPREME COURT OF INDIA
Brief :
The appellant-company, previously known as M/s. Eicher Limited –unit Royal Enfield Motors, are manufacturing motorcycles falling under Chapter 87 of the Central Excise Tariff Act, 1985. The issue relates to non-inclusion of the value of packing charges by the assessee-company in the assessable value for motorcycles despite the fact that the said motorcycles were cleared by the assessee to the dealers located outside Chennai by sending them to their various depots on stock transfer basis and in packed condition from their factory during the period from April, 1999 to December, 1999.
Citation :
M/s. Royal Enfield (Unit of M/s. Eicher Ltd.)...Appellant VERSUS Commissioner of Central Excise, Chennai....Respondent
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