https://www.taxtmi.com/caselaws?id=113390 The Tribunal allowed the appeal, setting aside duty demands that included the cost of packing in the assessable value of motor vehicle parts. It was determined that the packing was solely for the safety of goods during transport and not part of the manufacturing cost, thus not constituting part of the assessable value. Precedents were cited, including a Supreme Court decision and Tribunal rulings, to support this interpretation. The Tribunal's decision was based on similar cases where packing for transport safety was not considered part of assessable value, leading to the appeal being allowed with consequential relief for the appellants. en-us Thu, 04 Mar 2004 00:00:00 +0530 Sat, 05 May 2012 11:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113390 The Tribunal allowed the appeal, setting aside duty demands that included the cost of packing in the assessable value of motor vehicle parts. It was determined that the packing was solely for the safety of goods during transport and not part of the manufacturing cost, thus not constituting part of the assessable value. Precedents were cited, including a Supreme Court decision and Tribunal rulings, to support this interpretation. The Tribunal's decision was based on similar cases where packing for transport safety was not considered part of assessable value, leading to the appeal being allowed with consequential relief for the appellants. Case-Laws Central Excise Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113390