1999 (5) TMI 158 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the assessable value for glass sheets. The tribunal allowed the deduction of the cost of special packing, citing a Supreme Court decision. The tribunal found that goods were delivered without packing, so the cost of packing should not be included in the assessable value. The impugned order was set aside, and the appeal was allowed.