CESTAT Upholds Inclusion of Packing Costs in Assessable Value

The Appellate Tribunal CESTAT, Mumbai upheld the decision to include packing costs in the assessable value of goods sold at the factory gate. The appeal was dismissed, citing the Supreme Court decision in Ponds India case, as the goods were typically sold in packing.

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The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner's decision to include the cost of packing in the assessable value of goods sold at the factory gate. The disputed duty amount was Rs. 53,240.25. The appeal was dismissed as the goods were generally sold in packing according to the Supreme Court decision in Ponds India case.

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