1988 (9) TMI 145

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..... - The common issue involved in these 3 appeals is whether the cost of card board cartons, in which the appellants marketed their soap and detergent powder, should be included in the assessable value of the goods or not. The appellants claim exclusion of the cost of carton on the authority of the judgment of the Hon ble Supreme Court in [1985 (22) ELT 306(SC)] - Godfrey Phillips (I) Ltd. The Ld, .....

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..... gs. They are liable to be torn and punctured even during storage and handling, what to talk of long distance transport. Unless the soap cakes are put in a viable bigger packing, their stacking and accountal in wholesale lots would be extremely difficult and their loading unloading uneconomical. The same is true of detergent powder in poly bags too, although to a lesser extent. Besides, the nature .....

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