1998 (1) TMI 299

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..... Justice U.L. Bhat, President]. The dispute in Appeal E/237/91-A relates to price list Numbers 482/88-89, 1 to 14/89-90 and 49/89-90. The dispute in the other appeal relates to price list No. 453/89-90. The point for consideration is whether the cost of cardboard boxes used in packing glucose biscuits manufactured by the common respondent is to be included in the assessable value or not. Dedu .....

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..... t was on this ground that the appellate authority held that packing in cardboard boxes was not necessary for the purpose of delivery in wholesale trade at the factory gate. It was on this ground that deduction in regard to glucose biscuit was allowed. This decision is in consonance with the principles laid down by the Supreme Court in M.R.F. case 1995 (77) E.L.T. 433. We, therefore, find no ground .....

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