1996 (9) TMI 419 - AT - Central Excise

Summary

The case involves the includibility of the cost of secondary packing in the assessable value of detergent cakes. The Assistant Collector held that the cost should be included, while the Collector (Appeals) disagreed. The Tribunal ruled in favor of including the cost of secondary packing, citing the necessity of such packing for delivery at the factory gate. The order of the Collector (Appeals) was set aside, and the order of the Assistant Collector was restored. The appeal by the Department was allowed.