1995 (11) TMI 170 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a manufacturer of liquid chlorine regarding the inclusion of packing cost in the assessable value for duty determination. The Tribunal held that the cost of packing could not be included as the cylinders were of durable nature and returnable. The appeal was allowed, setting aside the previous orders. (Case citation: 1995 (11) TMI 170 - CEGAT, New Delhi)