https://www.taxtmi.com/caselaws?id=345600 The Tribunal allowed the appeals, finding that waste and paring used for packing final products were essential for safe transportation and fell outside the excisable goods category. The waste and paring were considered part of the transportation cost, leading to exemption under Notification 67/1995-CE. The appellant's payment of duty on a FOR destination basis and inclusion of freight charges in the value for Central Excise purposes supported this conclusion. As a result, the impugned order was set aside, and the appeals were allowed based on the presented factual and legal analysis. en-us Thu, 15 Jun 2017 00:00:00 +0530 Sat, 10 Feb 2018 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345600 The Tribunal allowed the appeals, finding that waste and paring used for packing final products were essential for safe transportation and fell outside the excisable goods category. The waste and paring were considered part of the transportation cost, leading to exemption under Notification 67/1995-CE. The appellant's payment of duty on a FOR destination basis and inclusion of freight charges in the value for Central Excise purposes supported this conclusion. As a result, the impugned order was set aside, and the appeals were allowed based on the presented factual and legal analysis. Case-Laws Central Excise Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345600