CEGAT Tribunal: Corrugated box cost not part of assessable value for water heaters. Appeals allowed.

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants, holding that the cost of corrugated boxes is not includible in the assessable value of water heaters as the goods are not packed in these boxes for sale at the factory gate. The appeals were allowed, and the impugned order was set aside.

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The Appellate Tribunal CEGAT, Mumbai considered the liability of including the cost of corrugated boxes in the assessable value of water heaters. The Tribunal ruled in favor of the appellants, stating that the cost of corrugated boxes is not includible in the assessable value as the goods are not packed in these boxes for sale at the factory gate. The appeals were allowed and the impugned order was set aside.

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