1990 (2) TMI 208

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..... xmi, Advocates, for the Appellants. Smt. S. Baliga, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for consideration in this appeal is whether the cost of packing of paper by wrapping paper should be included in the assessable value of the paper wrapped. 2. The appellants manufacture wrapper which is used in wrapping reams/reels of papers and also for manu .....

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..... the Central Excise Rules would be applicable to the manufacturers of wrapper paper. In the interest of justice we allow the misc. application and permit the raising of the additional ground set out in the above mentioned application. 3. The learned counsel for the appellants prays that the matter may be remanded to the Assistant Collector considering the eligibility of the appellants to proforma .....

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