1984 (2) TMI 333 - AT - Central Excise

Summary

The appeal was against the order of the Appellate Collector of Central Excise & Customs, New Delhi, dated 19-5-1976. The appellants claimed exclusion of metal containers' cost and 'trade discount of freight' from the assessable value. The Tribunal dismissed the appeal, stating that the cost of primary packing must be included in the assessable value. The Tribunal also ruled that the 'trade discount of freight' claimed by the appellants was not recognized as a trade discount by established trade practice and therefore could not be excluded from the assessable value.