2000 (5) TMI 520 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard a case where appellants sought deduction of corrugated boxes in computing assessable value for talcum powder. The tribunal dismissed the appeal ex parte as the appellants were not present. The tribunal upheld the denial of deduction, citing Supreme Court judgments regarding normal packaging practices in wholesale trade. The appeal was dismissed as the secondary packing was deemed normal and not solely for protecting the goods.