https://www.taxtmi.com/caselaws?id=53872 The Tribunal held that the cost of secondary packing is includible in the assessable value of goods manufactured by M/s. Triveni Glass Ltd. The Tribunal emphasized that if the packing is necessary for selling the goods in the wholesale market, it should be included in the assessable value. Referring to previous court decisions, the Tribunal rejected the appeals, stating that changes in the law and established legal principles support the inclusion of secondary packing costs. The Board's Circular was deemed inapplicable due to amendments in the Central Excise Act and the decisions of the Supreme Court and the High Court on this issue. en-us Wed, 16 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 16:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53872 The Tribunal held that the cost of secondary packing is includible in the assessable value of goods manufactured by M/s. Triveni Glass Ltd. The Tribunal emphasized that if the packing is necessary for selling the goods in the wholesale market, it should be included in the assessable value. Referring to previous court decisions, the Tribunal rejected the appeals, stating that changes in the law and established legal principles support the inclusion of secondary packing costs. The Board's Circular was deemed inapplicable due to amendments in the Central Excise Act and the decisions of the Supreme Court and the High Court on this issue. Case-Laws Central Excise Wed, 16 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53872