https://www.taxtmi.com/caselaws?id=81436 The Tribunal allowed the appeal, directing the Asstt. Collector to exclude the cost of wooden cases from the assessable value of Welding Electrodes. The decision was based on the finding that the wooden cases were not essential for making the goods marketable and should not be included in the assessable value, in line with previous judgments and the interpretation of Central Excise law. The Tribunal emphasized the importance of consistency in assessing excise duty and rejected arguments based on trade practices or individual findings, ensuring uniform application of the law. en-us Mon, 26 Aug 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81436 The Tribunal allowed the appeal, directing the Asstt. Collector to exclude the cost of wooden cases from the assessable value of Welding Electrodes. The decision was based on the finding that the wooden cases were not essential for making the goods marketable and should not be included in the assessable value, in line with previous judgments and the interpretation of Central Excise law. The Tribunal emphasized the importance of consistency in assessing excise duty and rejected arguments based on trade practices or individual findings, ensuring uniform application of the law. Case-Laws Central Excise Mon, 26 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81436