https://www.taxtmi.com/caselaws?id=201391 The Appellate Tribunal CESTAT, KOLKATA, upheld the Commissioner's decision regarding the inclusion of packing costs in the assessable value of goods cleared outside the local market. The Tribunal found that the packing provided by the appellant was specific to buyer requests for safe transportation and not a standard practice. Relying on previous Supreme Court decisions, the Tribunal dismissed the Revenue's appeals, emphasizing the need for a case-specific analysis in determining assessable value under excise law. This judgment clarifies that packing costs may not necessarily be included in the assessable value when provided at the buyer's request for safe transportation. en-us Thu, 25 Feb 2010 00:00:00 +0530 Thu, 06 Jan 2011 14:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201391 The Appellate Tribunal CESTAT, KOLKATA, upheld the Commissioner's decision regarding the inclusion of packing costs in the assessable value of goods cleared outside the local market. The Tribunal found that the packing provided by the appellant was specific to buyer requests for safe transportation and not a standard practice. Relying on previous Supreme Court decisions, the Tribunal dismissed the Revenue's appeals, emphasizing the need for a case-specific analysis in determining assessable value under excise law. This judgment clarifies that packing costs may not necessarily be included in the assessable value when provided at the buyer's request for safe transportation. Case-Laws Central Excise Thu, 25 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201391