https://www.taxtmi.com/caselaws?id=165725 The appeal was allowed in favor of the appellant as the Appellate Collector held that packing costs and forwarding charges should not be included in the assessable value of excisable goods, as they fall outside the scope defined in the Central Excises and Salt Act. Transport costs were also excluded from the value of excisable goods for assessment purposes due to no sale at the factory gate. en-us Thu, 17 Apr 1980 00:00:00 +0530 Fri, 08 Aug 2014 14:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165725 The appeal was allowed in favor of the appellant as the Appellate Collector held that packing costs and forwarding charges should not be included in the assessable value of excisable goods, as they fall outside the scope defined in the Central Excises and Salt Act. Transport costs were also excluded from the value of excisable goods for assessment purposes due to no sale at the factory gate. Case-Laws Central Excise Thu, 17 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165725