https://www.taxtmi.com/caselaws?id=85490 The Appellate Tribunal CEGAT, New Delhi modified the order of the Collector of Central Excise (Appeals), Bombay, in the case involving M/s. CEAT Tyres of India Ltd. and the Revenue. The Tribunal held that the cost of wooden boxes and drums for packing vulcanising cement in bags above 200 liters should not be included in the assessable value, while the cost of corrugated boxes, fibre containers, tins, and cloth bags should be included. The judgment clarified the inclusion of packing costs in the assessable value of excisable goods based on the type of packing materials used. en-us Mon, 10 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 13:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85490 The Appellate Tribunal CEGAT, New Delhi modified the order of the Collector of Central Excise (Appeals), Bombay, in the case involving M/s. CEAT Tyres of India Ltd. and the Revenue. The Tribunal held that the cost of wooden boxes and drums for packing vulcanising cement in bags above 200 liters should not be included in the assessable value, while the cost of corrugated boxes, fibre containers, tins, and cloth bags should be included. The judgment clarified the inclusion of packing costs in the assessable value of excisable goods based on the type of packing materials used. Case-Laws Central Excise Mon, 10 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85490