CESTAT rules packing costs are includable in assessable value, essential for marketability.

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the Revenue in an appeal concerning the inclusion of packing costs in the assessable value of goods. The Tribunal held that the packing was essential for the marketability of the goods and allowed the appeals, overturning the previous decision.

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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.

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