2002 (7) TMI 622 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a sheet glass manufacturer, stating that the cost of wooden packing should not be included in the assessable value for Central Excise duty as it is not the normal packing and is used only for transport safety. The appeal was allowed, and the duty demand of over Rs. 28 lakh was set aside.