https://www.taxtmi.com/caselaws?id=87302 The Tribunal allowed the appeal by remanding the case for further consideration. It directed a reevaluation of the inclusion of the cost of secondary packing in the assessable value of excisable goods, emphasizing the need to follow legal precedents. The Tribunal criticized the Collector (Appeals) for declaring the appeal infructuous without properly assessing the provisional nature of the assessment, highlighting the necessity to set aside the demand if the assessment was provisional. The case required a fresh examination based on Supreme Court decisions regarding packing costs and the essentiality of secondary packing for goods in transit. en-us Fri, 26 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87302 The Tribunal allowed the appeal by remanding the case for further consideration. It directed a reevaluation of the inclusion of the cost of secondary packing in the assessable value of excisable goods, emphasizing the need to follow legal precedents. The Tribunal criticized the Collector (Appeals) for declaring the appeal infructuous without properly assessing the provisional nature of the assessment, highlighting the necessity to set aside the demand if the assessment was provisional. The case required a fresh examination based on Supreme Court decisions regarding packing costs and the essentiality of secondary packing for goods in transit. Case-Laws Central Excise Fri, 26 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87302