https://www.taxtmi.com/caselaws?id=85465 The Tribunal upheld the inclusion of the cost of specially designed printed cardboard cartons supplied by a related person in the assessable value for excisable goods. Citing relevant provisions and precedents, including the Supreme Court's decision in a similar case, the Tribunal concluded that the secondary packing was necessary for the wholesale market sale of the excisable goods. Therefore, the appeals challenging the inclusion of the cost of cardboard cartons were rejected, affirming the decision to include it in the assessable value for excise duty purposes. en-us Wed, 22 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85465 The Tribunal upheld the inclusion of the cost of specially designed printed cardboard cartons supplied by a related person in the assessable value for excisable goods. Citing relevant provisions and precedents, including the Supreme Court's decision in a similar case, the Tribunal concluded that the secondary packing was necessary for the wholesale market sale of the excisable goods. Therefore, the appeals challenging the inclusion of the cost of cardboard cartons were rejected, affirming the decision to include it in the assessable value for excise duty purposes. Case-Laws Central Excise Wed, 22 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85465