1987 (3) TMI 310 - AT - Income Tax

Summary

The appeal questioned whether the value of the 'reel centre core' should be included in the assessable value of paper for Central Excise duty assessment. The Tribunal upheld that the cost of the reel centre core is part of the paper's value and must be included. The appeal was dismissed. [Case: 1987 (3) TMI 310 - CEGAT, NEW DELHI]