1997 (12) TMI 202

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..... ustice U.L. Bhat, President]. Appellant, engaged in the manufacture of Combustion and Head Transfer equipments falling under T.I. 68 was availing the benefit of exemption Notification 105/80 (limit Rs. 30 lacs) and Notification 120/75 (invoice value procedure) in 1981-82 and paying duty accordingly. Appellant filed refund claim on 16-1-1982 stating that in respect of 5 invoices excess duty h .....

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..... omers at the factory gate. In these circumstances, it is clear that such packing has to be held to be necessary for the purpose of delivery in wholesale trade at the factory gate and the cost of packing has to be included in the assessable value. So far as handling inside the factory premises is concerned, charges will have to be included in the assessable value. It is stated that by forwarding c .....

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