Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>CESTAT rules packing costs are includable in assessable value, essential for marketability.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, JALANDHAR Versus KAY KAY INDUSTRIES</h3> COMMISSIONER OF CENTRAL EXCISE, JALANDHAR Versus KAY KAY INDUSTRIES - 2004 (177) E.L.T. 1063 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi ruled in favor of the Revenue in an appeal regarding the inclusion of the cost of hessian cloth used for packing of sugar mill machinery in the assessable value of the goods. The Tribunal found that the packing was necessary for making the goods marketable and allowed the appeals, setting aside the earlier order.