https://www.taxtmi.com/caselaws?id=84924 The case involved the inclusion of secondary packing costs in the assessable value of Paints and Varnishes under the Central Excises and Salt Act, 1944. The Collector (Appeals) upheld the Department's view that the cost of packing necessary for marketability should be included. The judgments were divided, with one member remanding the case for further determination and another emphasizing the inclusion of corrugated boxes in the assessable value. Ultimately, the final order remanded the case for a decision on the necessity of secondary packing for marketability, allowing the appellants an opportunity to present their case. en-us Wed, 17 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84924 The case involved the inclusion of secondary packing costs in the assessable value of Paints and Varnishes under the Central Excises and Salt Act, 1944. The Collector (Appeals) upheld the Department's view that the cost of packing necessary for marketability should be included. The judgments were divided, with one member remanding the case for further determination and another emphasizing the inclusion of corrugated boxes in the assessable value. Ultimately, the final order remanded the case for a decision on the necessity of secondary packing for marketability, allowing the appellants an opportunity to present their case. Case-Laws Central Excise Wed, 17 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84924