1998 (3) TMI 229 - AT - Central Excise

Summary

The Collector of Central Excise, Chandigarh appealed against an Order-in-Appeal disallowing deduction for secondary packing charges. The Collector (Appeals) allowed deduction for bank charges but disallowed deduction for secondary packing. The Tribunal upheld the decision, stating that glucose biscuits were sold in wholesale without cardboard boxes. The appeal was dismissed.