2005 (10) TMI 15 - AT - Central Excise

Assessable value - bottles/tins of medicines/talcum powder packed in small cartons which were placed in large corrugated board cartons - cost of corrugated board carton secondary packing

Summary

The Appellate Tribunal CESTAT, Chennai ruled that the cost of secondary packing is not includible in the assessable value of the appellant's products. The decision was based on a Supreme Court judgment in Commissioner of Central Excise, Vadodara Vs. Marigold Paints Pvt. Ltd., where the value of secondary packing was not considered in the assessable value of goods. The impugned order was set aside, and the appeal was allowed.