https://www.taxtmi.com/caselaws?id=115759 The appeal challenged an order-in-appeal regarding the assessable value of slag wool, specifically the inclusion of the cost of special packing in GI wire netting. The appellant argued that since most sales were without such packing and done only upon customer request outside the factory, it should not impact the valuation. The Revenue contended that as the slag wool was sold in special packing, the cost of GI wire netting packing should be included. The court distinguished the case from Siddharth Tubes Ltd., concluding that the cost of special packing in wire netting should not be included in the assessable value of the slag wool. The appeal was allowed, setting aside the impugned order. en-us Tue, 26 Oct 2004 00:00:00 +0530 Fri, 01 Jun 2012 16:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115759 The appeal challenged an order-in-appeal regarding the assessable value of slag wool, specifically the inclusion of the cost of special packing in GI wire netting. The appellant argued that since most sales were without such packing and done only upon customer request outside the factory, it should not impact the valuation. The Revenue contended that as the slag wool was sold in special packing, the cost of GI wire netting packing should be included. The court distinguished the case from Siddharth Tubes Ltd., concluding that the cost of special packing in wire netting should not be included in the assessable value of the slag wool. The appeal was allowed, setting aside the impugned order. Case-Laws Central Excise Tue, 26 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115759