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<h1>Tribunal excludes blister packing cost from assessable value of cameras.</h1> <h3>PHOTOPHONE INDUS. (I) LTD. Versus COLLECTOR OF CENTRAL EXCISE, GOA</h3> The appeal was allowed, and the impugned order was set aside as the Tribunal held that the cost of blister packing should not be included in the ... Valuation The appeal was against including the cost of blister packing in the assessable value of cameras. The appellant argued that packing the camera in its case does not amount to manufacture. The Tribunal held that the cost of packing should not be included in the assessable value. The appeal was allowed, and the impugned order was set aside.