https://www.taxtmi.com/caselaws?id=205092 The Supreme Court dismissed the appeal, affirming that the cost of packing charges incurred by the appellant-company is to be included in the assessable value of motorcycles. The Court held that the packing provided was necessary for the condition in which motorcycles are sold in the wholesale market at the factory gate, making the cost of such packing includable in the assessable value. The decision of the lower authorities and the Tribunal was upheld, and each party was ordered to bear their own costs. en-us Wed, 10 Aug 2011 00:00:00 +0530 Wed, 04 Jan 2012 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205092 The Supreme Court dismissed the appeal, affirming that the cost of packing charges incurred by the appellant-company is to be included in the assessable value of motorcycles. The Court held that the packing provided was necessary for the condition in which motorcycles are sold in the wholesale market at the factory gate, making the cost of such packing includable in the assessable value. The decision of the lower authorities and the Tribunal was upheld, and each party was ordered to bear their own costs. Case-Laws Central Excise Wed, 10 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205092