https://www.taxtmi.com/caselaws?id=44459 The Court ruled in favor of the assessee in a dispute over the inclusion of the value of 7-ply corrugated cartons in the value of goods packed for excise duty assessment. The Court found that the cartons were not necessary for selling the goods in the wholesale market at the factory gate but served the purpose of protecting the goods during transport. As there were no substantial differences from a previous decision involving the same assessee, the Court allowed the Civil Appeals by the assessee and dismissed the Revenue's appeal, upholding consistency with the previous decision. en-us Tue, 04 Feb 1997 00:00:00 +0530 Mon, 07 Jul 2014 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44459 The Court ruled in favor of the assessee in a dispute over the inclusion of the value of 7-ply corrugated cartons in the value of goods packed for excise duty assessment. The Court found that the cartons were not necessary for selling the goods in the wholesale market at the factory gate but served the purpose of protecting the goods during transport. As there were no substantial differences from a previous decision involving the same assessee, the Court allowed the Civil Appeals by the assessee and dismissed the Revenue's appeal, upholding consistency with the previous decision. Case-Laws Central Excise Tue, 04 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44459