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of <h1>Appellate Tribunal allows packing loss claims for Hindustan Lever Ltd.</h1> <h3>HINDUSTAN LEVER LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE</h3> HINDUSTAN LEVER LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE - 2001 (138) E.L.T. 787 (Tri. - Bang.) The Appellate Tribunal CEGAT, Bangalore allowed three appeals by M/s. Hindustan Lever Ltd. regarding disallowance of packing loss. The Tribunal accepted the contention that packing loss is permissible, citing previous decisions and granted consequential relief. The Tribunal found no justification to disallow the loss.
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