2000 (8) TMI 428 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether a biscuit manufacturer could deduct packing costs from the price for assessable value. The manufacturer used craft paper for local sales and cardboard boxes for up-country sales. The Tribunal found that the cost of cardboard boxes for up-country sales could not be excluded from the assessable value. The appeal was dismissed, confirming the lower appellate authority's order.