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of <h1>Manufacturer wins appeal on differential duty for secondary packing costs. Wooden crates deemed optional.</h1> <h3>PIBCO LIMITED Versus COLLECTOR OF CENTRAL EXCISE, BOLPUR</h3> PIBCO LIMITED Versus COLLECTOR OF CENTRAL EXCISE, BOLPUR - 1997 (95) E.L.T. 643 (Tribunal) The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a manufacturer of 'Spintex Group I of 25 thickness' against a demand of differential duty on the cost of secondary packing recovered from buyers. The Tribunal held that the wooden crates used for secondary packing were optional and their value cannot be part of the normal price of the goods. Previous similar orders against the appellant were also disposed of in favor of the appellant based on the same reasoning.
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