https://www.taxtmi.com/caselaws?id=98032 The Tribunal held that the cost of secondary packing should be included in the assessable value of torches for duty calculation based on the actual cost incurred by the manufacturer and recovered from the buyer, not the amount collected from buyers. Citing the decision in Hindustan Polymers v. Collector of Central Excise, the Tribunal emphasized that only the cost of packing incurred by the manufacturer and recovered from the buyer should be considered. Consequently, the Tribunal found the demands for differential duty and penalty unsustainable in law, setting aside the impugned orders and allowing the appeals. en-us Tue, 07 Jul 1998 00:00:00 +0530 Wed, 18 Jan 2012 18:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98032 The Tribunal held that the cost of secondary packing should be included in the assessable value of torches for duty calculation based on the actual cost incurred by the manufacturer and recovered from the buyer, not the amount collected from buyers. Citing the decision in Hindustan Polymers v. Collector of Central Excise, the Tribunal emphasized that only the cost of packing incurred by the manufacturer and recovered from the buyer should be considered. Consequently, the Tribunal found the demands for differential duty and penalty unsustainable in law, setting aside the impugned orders and allowing the appeals. Case-Laws Central Excise Tue, 07 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98032