1988 (9) TMI 145 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved the inclusion of the cost of cardboard cartons in the assessable value of soap and detergent powder. The appellants claimed exclusion based on a Supreme Court judgment, but the tribunal found cartons essential for wholesale marketing. Therefore, the cost of cartons was deemed includable in the assessable value, leading to the rejection of all three appeals. (Citation: 1988 (9) TMI 145 - CEGAT, New Delhi)