Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (9) TMI 466 - CESTAT, NEW DELHIExtract: .......e factory gate in packed condition. Therefore, Revenue is right in its contention that the cost of hessian cloth is to be included in the assessable value of the machinery as such packing was necessary for making the goods marketable and putting them in the stream of commerce/trade. We, therefore, set aside the impugned order and allow the appeals.
|