1990 (2) TMI 208 - AT - Central Excise

Summary

The appeal considered whether the cost of packing paper by wrapping paper should be included in the assessable value of the paper wrapped. The Tribunal allowed the appeal by remanding the matter to the Assistant Collector to consider the appellants' eligibility for proforma credit under Rule 56-A, based on a Supreme Court judgment. The appellants will have an opportunity to be heard before any decision is made.