https://www.taxtmi.com/caselaws?id=42515 The Court allowed the appeals, setting aside the Tribunal's orders. It held that the value of drums should be excluded from the assessable value for excise duty purposes. Emphasizing that the goods were marketable without being packed in drums, the Court ruled that the cost of packing borne by the buyer should not be included in the assessable value. Justices Sabyasachi Mukharji, Ranganathan, and Verma delivered separate concurring judgments. en-us Wed, 23 Aug 1989 00:00:00 +0530 Thu, 04 Sep 2014 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42515 The Court allowed the appeals, setting aside the Tribunal's orders. It held that the value of drums should be excluded from the assessable value for excise duty purposes. Emphasizing that the goods were marketable without being packed in drums, the Court ruled that the cost of packing borne by the buyer should not be included in the assessable value. Justices Sabyasachi Mukharji, Ranganathan, and Verma delivered separate concurring judgments. Case-Laws Central Excise Wed, 23 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42515