1995 (11) TMI 172 - AT - Central Excise

Summary

The appellate tribunal in Madras held that the cost of dealwood boxes used as special secondary packing is not includable in the assessable value. The decision was based on the necessity of the packing for selling goods in the wholesale market at the factory gate. The appeals by the Department were dismissed. (Case: 1995 (11) TMI 172 - CEGAT, MADRAS)