https://www.taxtmi.com/caselaws?id=90102 The tribunal ruled in favor of the respondent company, represented by Mrs. M.K. Gyara, in a case concerning the inclusion of packing charges in the assessable value of excisable goods. The tribunal held that the packing charges named as P-41, specific to goods transported through Railways, should not be included in the assessable value as they were not necessary for selling the excisable article in the wholesale market at the factory gate. The tribunal dismissed the Revenue's appeal, emphasizing that the charges for packing P-41 were not required for transportation by any other mode and were therefore excluded from the assessable value. en-us Fri, 22 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 14:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90102 The tribunal ruled in favor of the respondent company, represented by Mrs. M.K. Gyara, in a case concerning the inclusion of packing charges in the assessable value of excisable goods. The tribunal held that the packing charges named as P-41, specific to goods transported through Railways, should not be included in the assessable value as they were not necessary for selling the excisable article in the wholesale market at the factory gate. The tribunal dismissed the Revenue's appeal, emphasizing that the charges for packing P-41 were not required for transportation by any other mode and were therefore excluded from the assessable value. Case-Laws Central Excise Fri, 22 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90102