1987 (7) TMI 256

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..... [Order per : K.L. Rekhi, Member (J)]. - The common issue in these two appeals is whether the cost of wooden box used for packing of machine parts manufactured by the respondents should be included in the assessable value of the goods under Notification No. 120/75-C.E., dated 30-4-1975 or not. 2. On hearing both sides and on perusal of the record, we find that the practice of the respondents .....

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..... Section 4 of the Act. It is by now well settled [1985 (22) E.L.T. 159 (Tribunal)] Oswal Agro Mills Ltd., that whatever deductions are admissible from the gross sale price under Section 4 of the Act have also to be allowed under exemption Notification No. 120/75-CE while determining the assessable value of the goods. We also find that both the lower authorities have also held that the cost of wood .....

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