https://www.taxtmi.com/caselaws?id=87983 The Appellate Tribunal CEGAT, Mumbai, addressed the classification of components and the assessable value of power tools sold to a related person. The Tribunal determined that the assessable value should be based on the price at which the assessee sold the goods to the related person, rejecting the Commissioner's appeal on the related person issue. The Tribunal also ruled that wooden packing charges should not be included in the assessable value unless necessary for marketability. One appeal on classification was dismissed, while the other appeal was allowed in part, specifying the method for calculating the differential duty. en-us Fri, 01 Nov 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87983 The Appellate Tribunal CEGAT, Mumbai, addressed the classification of components and the assessable value of power tools sold to a related person. The Tribunal determined that the assessable value should be based on the price at which the assessee sold the goods to the related person, rejecting the Commissioner's appeal on the related person issue. The Tribunal also ruled that wooden packing charges should not be included in the assessable value unless necessary for marketability. One appeal on classification was dismissed, while the other appeal was allowed in part, specifying the method for calculating the differential duty. Case-Laws Central Excise Fri, 01 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87983