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2019 (4) TMI 1412 - AT - Central ExciseValuation - inclusion of packing and forwarding charges in assessable value - HELD THAT:- The issue is no more res-entigra in view of the decision of the Hon’ble Supreme Court in the case of UNION OF INDIA & ORS. ETC., ETC. VERSUS BOMBAY TYRE INTERNATIONAL LTD. ETC., ETC. [1983 (10) TMI 51 - SUPREME COURT OF INDIA] is applicable to the period prior the introduction of transaction value with effect from 1/7/2000 and for the period after 1/07/2000 the issue is covered by the decision of the Larger Bench of COMMISSIONER OF CENTRAL EXCISE, INDORE VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY [2018 (5) TMI 915 - SUPREME COURT]. The goods are otherwise marketable without packing and the same is done only at the request of the customers. The activity being a post manufacturing activity, the value of such packing material is not includible in the assessable value. Appeal allowed - decided in favor of appellant.
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