https://www.taxtmi.com/caselaws?id=287324 The Tribunal rejected the Revenue's appeals regarding the inclusion of P-41 packing charges in the assessable value of rolled products of iron and steel. It was determined that the packing charges, mandated by railway regulations, were specific to railway transportation and not essential for selling goods at the factory gate. The Tribunal emphasized that only packing necessary for market delivery should be included in the assessable value, aligning with previous decisions that P-41 packing charges for goods transported by railways should not be part of the assessable value. en-us Wed, 17 May 2000 00:00:00 +0530 Thu, 09 Apr 2020 18:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287324 The Tribunal rejected the Revenue's appeals regarding the inclusion of P-41 packing charges in the assessable value of rolled products of iron and steel. It was determined that the packing charges, mandated by railway regulations, were specific to railway transportation and not essential for selling goods at the factory gate. The Tribunal emphasized that only packing necessary for market delivery should be included in the assessable value, aligning with previous decisions that P-41 packing charges for goods transported by railways should not be part of the assessable value. Case-Laws Customs Wed, 17 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287324