1995 (7) TMI 97 - SCH - Central Excise

Summary

The Supreme Court allowed the appeal, set aside the Tribunal's order, and remitted the matter back for disposal in accordance with the law laid down in a previous case. The value of straw packing in the manufacture of china and porcelain goods for excise duty purposes was the main issue. The Tribunal's decision to include the value of packing material in the assessable value was questioned and overturned.