https://www.taxtmi.com/caselaws?id=257657 The Central Excise Gold (Control) Appellate Tribunal allowed the appeal, stating that the value of carton boxes could not be included in the assessed amount for excise duty calculation. The Court dismissed the case regarding the inclusion of packing cost in the assessable value, emphasizing that each case must be decided based on whether goods are generally sold in the wholesale market at the "factory gate." The Court found that the containers were placed in paper cartons for transportation from the factory gate in the first case, leading to the dismissal of the case. In the second case, wooden packing was deemed unnecessary for sale at the factory gate, resulting in the dismissal of the case. en-us Mon, 09 Mar 2015 00:00:00 +0530 Tue, 23 Jun 2015 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257657 The Central Excise Gold (Control) Appellate Tribunal allowed the appeal, stating that the value of carton boxes could not be included in the assessed amount for excise duty calculation. The Court dismissed the case regarding the inclusion of packing cost in the assessable value, emphasizing that each case must be decided based on whether goods are generally sold in the wholesale market at the "factory gate." The Court found that the containers were placed in paper cartons for transportation from the factory gate in the first case, leading to the dismissal of the case. In the second case, wooden packing was deemed unnecessary for sale at the factory gate, resulting in the dismissal of the case. Case-Laws Central Excise Mon, 09 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257657