https://www.taxtmi.com/caselaws?id=81613 The Tribunal rejected the appeal regarding the disallowance of the deduction for special packing in determining the assessable value under Section 4 of the Central Excises and Salt Act, 1944. It was held that only the cost of secondary packing necessary to put the excisable article in the condition generally sold in the wholesale market should be included in the assessable value. As the products were available at the factory gate without special packing, the cost of extra packing for outstation dealers was not considered part of the assessable value, leading to the dismissal of the appeal. en-us Wed, 18 Dec 1991 00:00:00 +0530 Mon, 27 Jun 2011 17:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81613 The Tribunal rejected the appeal regarding the disallowance of the deduction for special packing in determining the assessable value under Section 4 of the Central Excises and Salt Act, 1944. It was held that only the cost of secondary packing necessary to put the excisable article in the condition generally sold in the wholesale market should be included in the assessable value. As the products were available at the factory gate without special packing, the cost of extra packing for outstation dealers was not considered part of the assessable value, leading to the dismissal of the appeal. Case-Laws Central Excise Wed, 18 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81613