1996 (7) TMI 378 - AT - Central Excise

Summary

The issue in this case is whether the cost of wooden crates used for packing water heaters should be included in the assessable value for excise duty. The lower authorities had ruled in favor of the respondent, stating that wooden crates were only secondary packing and should not be included in the assessable value. However, the appellate tribunal set aside the orders and remanded the matter for fresh consideration, citing the need to apply the principles outlined by the Supreme Court in a previous case. The appeal was allowed.