1997 (4) TMI 287 - AT - Central Excise

Summary

The judgment involves a case regarding the inclusion of packing charges in the assessable value under the Central Excise Act, 1944 for water heaters. The Appellate Tribunal directed the applicants to deposit specified amounts for hearing the appeal on merits, based on the nature of packing and sales pattern. The decision was influenced by the Supreme Court's ruling in the Geep Industrial Syndicate case.