https://www.taxtmi.com/caselaws?id=50841 The Tribunal ruled in favor of the appellant, holding that the cost of wooden cases used in packing welding electrodes should not be included in the assessable value for Central Excise duty. They determined that the cardboard packing at the factory gate was sufficient for marketing the goods, and the wooden boxes were for protection during transport, not essential for marketing. The decision aligned with previous judicial pronouncements and established principles of valuation, granting relief to the appellant. en-us Thu, 13 Sep 2001 00:00:00 +0530 Tue, 03 Dec 2019 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50841 The Tribunal ruled in favor of the appellant, holding that the cost of wooden cases used in packing welding electrodes should not be included in the assessable value for Central Excise duty. They determined that the cardboard packing at the factory gate was sufficient for marketing the goods, and the wooden boxes were for protection during transport, not essential for marketing. The decision aligned with previous judicial pronouncements and established principles of valuation, granting relief to the appellant. Case-Laws Central Excise Thu, 13 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50841