https://www.taxtmi.com/caselaws?id=82431 The Tribunal ruled that the cost of dealwood packing for electrical water heaters should not be included in the assessable value of the goods for taxation purposes. The decision favored the respondents, emphasizing that the primary packing in polythene was sufficient for local sales, and dealwood packing was solely for long-distance transportation safety. The Tribunal dismissed the Revenue's appeal, upholding the Collector (Appeals) decision. en-us Thu, 12 Sep 1991 00:00:00 +0530 Tue, 05 Jul 2011 11:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82431 The Tribunal ruled that the cost of dealwood packing for electrical water heaters should not be included in the assessable value of the goods for taxation purposes. The decision favored the respondents, emphasizing that the primary packing in polythene was sufficient for local sales, and dealwood packing was solely for long-distance transportation safety. The Tribunal dismissed the Revenue's appeal, upholding the Collector (Appeals) decision. Case-Laws Central Excise Thu, 12 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82431