1997 (5) TMI 326 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the department against the impugned order passed by the Collector of Central Excise (Appeals), Bombay. The issue was whether the cost of secondary packing (wooden packing) is an admissible deduction under Section 4(4)(d)(ii) of the Central Excise Act, 1944. The respondents argued that the issue had already been decided in their favor by the Tribunal in a previous case. The Tribunal accepted the plea of the respondents and dismissed the department's appeal.