https://www.taxtmi.com/caselaws?id=87887 The Tribunal upheld the decision to include special packing charges in the assessable value for duty calculation, dismissing the appellant's appeal. Despite the appellant's argument citing Supreme Court precedents, the Tribunal found insufficient evidence to support the contention that the hessian cloth packing was only used at the request of specific buyers. The lack of clear documentation and evidence from customers led to the conclusion that the special packing charges should indeed be considered part of the assessable value for duty calculation. en-us Fri, 12 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 16:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87887 The Tribunal upheld the decision to include special packing charges in the assessable value for duty calculation, dismissing the appellant's appeal. Despite the appellant's argument citing Supreme Court precedents, the Tribunal found insufficient evidence to support the contention that the hessian cloth packing was only used at the request of specific buyers. The lack of clear documentation and evidence from customers led to the conclusion that the special packing charges should indeed be considered part of the assessable value for duty calculation. Case-Laws Central Excise Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87887