1998 (1) TMI 231 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the assessee, a manufacturer of aerated waters, in a case involving the inclusion of packing charges and filling charges in the assessable value. The Collector (Appeals) approved the price lists as proposed by the assessee, citing a Supreme Court judgment that packing costs supplied by the buyer should not be included in the assessable value. The Tribunal upheld the Collector's decision, stating that the contract price lists included all costs and profit elements, and there was no need to scrutinize individual charges separately. The appeal against this decision was rejected.