1996 (8) TMI 325 - AT - Central Excise

Summary

The Department appealed against the Collector's order withdrawing a show cause notice regarding the inclusion of the cost of containers supplied by buyers in the assessable value. The Collector disagreed with including this cost, which was upheld by the Tribunal. The Respondent had availed the benefit of a notification, which the Collector found to be of academic interest as it was no longer in force. The Tribunal dismissed the appeal, finding no grounds to interfere.