1988 (9) TMI 145

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..... D. Saxena, SDR, for the Respondents. [Order per : K.L Rekhi, Member (T)]. - The common issue involved in these 3 appeals is whether the cost of card board cartons, in which the appellants marketed their soap and detergent powder, should be included in the assessable value of the goods or not. The appellants claim exclusion of the cost of carton on the authority of the judgment of the Hon'b....

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....aper and thin card board wrapper as well as polythene bag are very flimsy packings. They are liable to be torn and punctured even during storage and handling, what to talk of long distance transport. Unless the soap cakes are put in a viable bigger packing, their stacking and accountal in wholesale lots would be extremely difficult and their loading unloading uneconomical. The same is true of dete....