BIRLA JUTE MANUFACTURING CO LTD Vs. UNIN OF INDIA

JUDGEMENT

(1.) THIS order shall also dispose of Misc. Petition No. 704 of 1976.

(2.) THE petitioners in both these petitions are manufacturers of portlana cement. The point in dispute in these petitions is whether for the period from 1st October 1975 to 8th January 1976 cost of packing in gunny bags could be included in the value for charging excise duty on cement Under Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944.

(3.) IN Misc. Petition No. 363 of 1976 the Assistant Collector, Central Excise, Jabalpur, by orders dated 12th February, 1976, and,20th Feb., 1976 rejected the petitioner's contention that the cost of packing should not be included in the value of cement for purposes of excise duty. The petitioner paid the duty also on that part of the value which represented that cost of packing under protest for the period from 1st November 1975 to 8th January 1976. The petitioner in pursuance of ah interim order of this Court furnished bank guarantee for payment of duty on so much of the value as represented the cost of packing for the period from 1st October 1975 to 31st October 1975.