https://www.taxtmi.com/caselaws?id=73759 The Appellate Tribunal CEGAT, New Delhi held that the cost of corrugated boxes should not be included in the assessable value for biscuits sold in local wholesale markets in poly bags only. However, for biscuits sold in tins and corrugated boxes, the cost of packaging materials would be included in the assessable value. The Tribunal partially allowed the department's appeal and directed both parties to give consequential effect to the order. en-us Tue, 17 May 1988 00:00:00 +0530 Fri, 03 Jun 2011 14:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73759 The Appellate Tribunal CEGAT, New Delhi held that the cost of corrugated boxes should not be included in the assessable value for biscuits sold in local wholesale markets in poly bags only. However, for biscuits sold in tins and corrugated boxes, the cost of packaging materials would be included in the assessable value. The Tribunal partially allowed the department's appeal and directed both parties to give consequential effect to the order. Case-Laws Central Excise Tue, 17 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73759