https://www.taxtmi.com/caselaws?id=167303 The Tribunal held that the value of packing for china and porcelain goods must be included in the assessable value as per Section 4(4)(d)(i) of the Act. The decision overturned the Collector (Appeals) order, stating the Appellant is entitled to consequential relief. The ruling clarified that the inclusion of packing cost is mandatory for goods ordinarily sold in wholesale trade in a packed condition, even if some sales are made without such packing upon request. en-us Sat, 25 Aug 1984 00:00:00 +0530 Mon, 15 Dec 2014 15:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167303 The Tribunal held that the value of packing for china and porcelain goods must be included in the assessable value as per Section 4(4)(d)(i) of the Act. The decision overturned the Collector (Appeals) order, stating the Appellant is entitled to consequential relief. The ruling clarified that the inclusion of packing cost is mandatory for goods ordinarily sold in wholesale trade in a packed condition, even if some sales are made without such packing upon request. Case-Laws Central Excise Sat, 25 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167303