1980 (8) TMI 97 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the assessable value of calcined petroleum coke. The applicants claimed that the cost of packing should not be included in the assessable value as the goods could be sold unpacked. Citing previous government decisions, the Government agreed with the applicants and ordered a refund. However, a claim for a refund for a different period was dismissed as it was outside the scope of the revision application.