https://www.taxtmi.com/caselaws?id=85327 The Appellate Tribunal CEGAT determined that the cost of powdering and packing charges should be included in the assessable value of Alumina Sulphate when delivered in powder form. The Tribunal emphasized that the goods must be assessed in the form delivered to the buyer, which in this case was powder form, making the cost of powdering part of the value. Additionally, it was clarified that the nature of packing, whether of durable or returnable nature, was irrelevant as long as the goods were delivered in the packed condition as required by the law. The appeals were rejected, affirming the inclusion of powdering and packing charges in the assessable value. en-us Mon, 22 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 12:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85327 The Appellate Tribunal CEGAT determined that the cost of powdering and packing charges should be included in the assessable value of Alumina Sulphate when delivered in powder form. The Tribunal emphasized that the goods must be assessed in the form delivered to the buyer, which in this case was powder form, making the cost of powdering part of the value. Additionally, it was clarified that the nature of packing, whether of durable or returnable nature, was irrelevant as long as the goods were delivered in the packed condition as required by the law. The appeals were rejected, affirming the inclusion of powdering and packing charges in the assessable value. Case-Laws Central Excise Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85327