1997 (9) TMI 183

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..... L. Bhat, President]. - Appellant is absent in spite of notice of hearing. We have heard Shri K. Srivastava, SDR and perused the papers. 2. Appellant, engaged in the manufacture of "Spintex Group I of 25 thickness" (Slagwool), was using hessian for primary packing and was filing price lists making it clear that wherever customers so desire wooden crates will be used for secondary packing an .....

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..... nce the value thereof cannot be part of the normal price of the goods in wholesale trade at the factory gate. It was also noticed that the buyers from far of places desired additional packing for the purpose of easy transport and to ensure that the goods do not suffer any damage. The packing being optional, the value thereof cannot be included in the assessable value. Following the above decision, .....

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