https://www.taxtmi.com/caselaws?id=266794 The appeal was allowed, granting the appellants the benefit of excluding the cost of special packing from the assessable value for excise duty calculation. The Tribunal determined that special packing, provided specially at the customer's request and not generally used, should be treated as secondary packing and thus not included in the assessable value. This decision aligns with the interpretation of Section 4 of the Central Excise Act and established precedents regarding the treatment of secondary packing in excise duty calculations. en-us Tue, 25 Aug 2015 00:00:00 +0530 Wed, 24 Feb 2016 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266794 The appeal was allowed, granting the appellants the benefit of excluding the cost of special packing from the assessable value for excise duty calculation. The Tribunal determined that special packing, provided specially at the customer's request and not generally used, should be treated as secondary packing and thus not included in the assessable value. This decision aligns with the interpretation of Section 4 of the Central Excise Act and established precedents regarding the treatment of secondary packing in excise duty calculations. Case-Laws Central Excise Tue, 25 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266794