1980 (4) TMI 299 - Commissioner - Central Excise

Summary

The judgment by the Appellate Collector, Central Excise, Calcutta in the case of Shri Tarun Roy held that packing costs and forwarding charges should not be included in the assessable value of excisable goods. The cost of packing materials falls outside the scope defined in the Central Excises and Salt Act. Additionally, since there is no sale at the factory gate, transportation costs should be excluded from the value of excisable goods for assessment purposes. The appeal was allowed in favor of the appellant.