Scope of Supreme Court judgment in case of U.O.I. v. M/s. Godfrey Phillips India Ltd. on the question of Secondary packing - Regarding

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..... ernment of India Ministry of Finance (Department of Revenue) New Delhi Subject : Scope of Supreme Court judgment in case of U.O.I. v. M/s. Godfrey Phillips India Ltd. on the question of Secondary packing - Regarding. I am directed to refer to the Ministry's F. No. 15/29/86-CX.1, dated 1-9-1986 in terms of which it was intimated that the Ministry had decided to accept the Supreme C .....

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..... he excisable article in the condition in which it is generally sold in the wholesale market, at the factory gate, is the degree of packing whose cost can be included in the "value" of the article for the purpose of the excise duty. A view has been taken by the Court that the corrugated fibre board containers in which the cartons of cigarettes are packed are employed only for the purpose of avoidin .....

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