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2017 (12) TMI 277 - AT - Central ExciseValuation - includibility - additional packing in wooden box/caret which was over and above the packing - Held that: - additional packing is for safe transportation of goods otherwise for the packing of the goods the primary packing is sufficient - issue has been considered by the Hon’ble Supreme Court in case of M.R.F. Ltd [1995 (5) TMI 28 - SUPREME COURT OF INDIA] wherein it was held that cost of packing in which goods are ordinarily sold in the course whole sale trade to the wholesale buyer cost thereof alone is includible in the cost of packing incurred protecting the goods in transit is not includible - additional packing is provided only in few cases for the purpose safe transport therefore the additional packing is not includible in assessable value - appeal allowed - decided in favor of appellant.
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