2000 (9) TMI 774 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, setting aside the demand of duty and penalty imposed for including packing material cost in the assessable value of tea machineries. The Tribunal found that the packing was not necessary for selling the goods in the wholesale market at the factory gate, based on evidence of goods being cleared in unpacked condition. The decision was supported by previous case law and the appeal was allowed.