https://www.taxtmi.com/caselaws?id=98666 The Tribunal held that the cost of packing should be included in the assessable value of Motor Cycles as they were delivered in a packed condition to the Depot for sale. Despite arguments that packing was for transportation safety, not marketability, the Tribunal emphasized the Supreme Court's test and distinguished previous cases. Ultimately, the Tribunal ruled in favor of the Revenue, setting aside the previous decision and allowing the appeal. en-us Mon, 10 Sep 2001 00:00:00 +0530 Sat, 21 Jan 2012 15:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98666 The Tribunal held that the cost of packing should be included in the assessable value of Motor Cycles as they were delivered in a packed condition to the Depot for sale. Despite arguments that packing was for transportation safety, not marketability, the Tribunal emphasized the Supreme Court's test and distinguished previous cases. Ultimately, the Tribunal ruled in favor of the Revenue, setting aside the previous decision and allowing the appeal. Case-Laws Central Excise Mon, 10 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98666