2010 (2) TMI 603

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ld that: - packing at the request of their buyers for safe transportation of the goods – not to be included in AV. - . E/EDM/179 and 128/2006 - A-140-141/KOL/2010 - Dated:- 25-2-2010 - S/Shri S.S. Kang, Vice-President and S.K. Gaule, Member (T) REPRESENTED BY: Shri R.K. Chakraborty, SDR, for the Appellant. Shri K.P. Dey, Advocate, for the Respondent. [Order per: S.S. Kang, Vice-P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was separately shown in the invoice. On the basis of above judgements, I hold that the goods which are cleared in wooden boxes for clearances outside local market should not be included in the assessable value" 3. The contention of Revenue is that packing is essential for marketing of the goods therefore the value of the same is to be included in the assessable value of the goods. 4. We find i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X