https://www.taxtmi.com/caselaws?id=167013 The Tribunal dismissed the Appeal, affirming the inclusion of packing charges in the assessable value of superfine cement based on the principles of primary packing costs outlined in the Central Excises and Salt Act. The decision was influenced by the necessity of primary packing for making the excisable goods marketable to consumers, as highlighted in a previous Supreme Court ruling. Despite a conflicting decision by the Madhya Pradesh High Court on packing charges for cement in gunny bags, the Tribunal upheld the Appellate Collector's ruling, emphasizing the historical practice of selling superfine cement in a packed condition. en-us Thu, 24 May 1984 00:00:00 +0530 Wed, 03 Dec 2014 14:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167013 The Tribunal dismissed the Appeal, affirming the inclusion of packing charges in the assessable value of superfine cement based on the principles of primary packing costs outlined in the Central Excises and Salt Act. The decision was influenced by the necessity of primary packing for making the excisable goods marketable to consumers, as highlighted in a previous Supreme Court ruling. Despite a conflicting decision by the Madhya Pradesh High Court on packing charges for cement in gunny bags, the Tribunal upheld the Appellate Collector's ruling, emphasizing the historical practice of selling superfine cement in a packed condition. Case-Laws Central Excise Thu, 24 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167013