M/S. TATA CHEMICALS LTD. vs. COLLECTOR OF CENTRAL EXCISE
The appeals are dismissed
C.A. No.-007251-007302 - 2000Supreme Court06 Aug 2015
Section 4
transfer the title
in the packing material to the buyer. The seller
retains the property in the packing material. In
such circumstances irrespective of the actual
return of the packing material by the buyer to the
seller, the seller, not having effect the sale of
packing material, was not required to include the
cost of packing material
