https://www.taxtmi.com/caselaws?id=47271 The Supreme Court dismissed Civil Appeal No. 5948 of 1999 and Civil Appeal No. 4934 of 1999 against the Customs, Excise & Gold (Control) Appellate Tribunal's judgments. The value of secondary packing, like cardboard boxes, used for packing paints is not to be included in the assessable value of the goods. The Court did not allow the question of deductibility of trade discount as it was not raised in the appeals. The Appeals were dismissed with no order as to costs. en-us Thu, 10 Mar 2005 00:00:00 +0530 Tue, 22 Apr 2014 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47271 The Supreme Court dismissed Civil Appeal No. 5948 of 1999 and Civil Appeal No. 4934 of 1999 against the Customs, Excise & Gold (Control) Appellate Tribunal's judgments. The value of secondary packing, like cardboard boxes, used for packing paints is not to be included in the assessable value of the goods. The Court did not allow the question of deductibility of trade discount as it was not raised in the appeals. The Appeals were dismissed with no order as to costs. Case-Laws Central Excise Thu, 10 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47271