https://www.taxtmi.com/caselaws?id=116076 The Appellate Tribunal CESTAT, Mumbai allowed the appeal, setting aside the demand of duty against the appellant concerning the inclusion of the cost of secondary packing in the assessable value of PVC Electric insulation tape. The tribunal found that the appellant's reliance on a previous decision was valid, emphasizing the lack of evidence from the revenue to refute the appellant's claim that secondary packing was for upcountry buyers only. The Assistant Commissioner's acceptance of the appellant's position in subsequent proceedings further supported the tribunal's decision to overturn the duty demand. en-us Fri, 05 Nov 2004 00:00:00 +0530 Thu, 07 Jun 2012 10:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116076 The Appellate Tribunal CESTAT, Mumbai allowed the appeal, setting aside the demand of duty against the appellant concerning the inclusion of the cost of secondary packing in the assessable value of PVC Electric insulation tape. The tribunal found that the appellant's reliance on a previous decision was valid, emphasizing the lack of evidence from the revenue to refute the appellant's claim that secondary packing was for upcountry buyers only. The Assistant Commissioner's acceptance of the appellant's position in subsequent proceedings further supported the tribunal's decision to overturn the duty demand. Case-Laws Central Excise Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116076