https://www.taxtmi.com/caselaws?id=92048 The Tribunal allowed the appeal, directing exclusion of the cost of plain cartons from the assessable value of vacuum cleaners. The decision was based on distinguishing between plain cartons used for transport and printed cartons used for sale, ensuring only essential packing costs were included. The Tribunal emphasized that the plain cartons were not for enhancing marketability but solely for packing and transport, aligning with the Supreme Court's precedent. Any refund granted was subject to statutory provisions. en-us Fri, 28 Aug 1998 00:00:00 +0530 Mon, 24 Oct 2011 12:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92048 The Tribunal allowed the appeal, directing exclusion of the cost of plain cartons from the assessable value of vacuum cleaners. The decision was based on distinguishing between plain cartons used for transport and printed cartons used for sale, ensuring only essential packing costs were included. The Tribunal emphasized that the plain cartons were not for enhancing marketability but solely for packing and transport, aligning with the Supreme Court's precedent. Any refund granted was subject to statutory provisions. Case-Laws Central Excise Fri, 28 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92048