1979 (10) TMI 92 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the assessable value of flush doors under the Central Excise Tariff. The petitioners claimed deductions for trade discounts and packing charges. The Government ruled that since most sales were in an unpacked condition and packing was optional, the assessable value should be based on the price of goods sold unpacked. The Government set aside the decision disallowing the deduction of packing charges and allowed the revision application.