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of <h1>Appellate Tribunal affirms packing charges in assessable value for water heaters</h1> <h3>RACOLD ELECTRICAL APPLIANCES LTD. Versus COMMR. OF C. EX. & CUS., PUNE</h3> RACOLD ELECTRICAL APPLIANCES LTD. Versus COMMR. OF C. EX. & CUS., PUNE - 1999 (113) E.L.T. 286 (Tribunal) The judgment involves a case regarding the inclusion of packing charges in the assessable value under the Central Excise Act, 1944 for water heaters. The Appellate Tribunal directed the applicants to deposit specified amounts for hearing the appeal on merits, based on the nature of packing and sales pattern. The decision was influenced by the Supreme Court's ruling in the Geep Industrial Syndicate case.
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