1995 (7) TMI 97

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..... e manufacture of china and porcelain goods was required to be added to the value of the goods for the purposes of excise duty. It appears that the Assistant Collector/Commissioner included the value of the packing material in the assessable value in those cases in which the goods were removed with packing but did not do so in the other cases where the goods were removed without packing. The said a .....

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..... in issue will have to be examined in the light of the aforesaid judgment and the test indicated in Paragraph 43 thereof. 3. We, therefore, allow this appeal, set aside the order of the Tribunal and remit the matter back to the Tribunal for disposal in accordance with law laid down in the aforesaid case. There will, however, be no order as to costs.  
Case laws, Decisions, Judgements, Or .....

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