1987 (3) TMI 310

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.....R., for the Respondents. [Order per : K.L. Rekhi, Member (T)].  - The question to be decided in this appeal is whether the value of the 'reel centre core' on which paper is reeled or wound should be includible in the assessable value of the paper for the purposes of assessment of Central Excise duty. 2. By their letter dated 29-12-1986, the appellants have waived their right of pers....

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....ally covered in the statutory Explanation aforesaid as a packing for the paper and the cost of packing is includible in the assessable value of the article except in a case of durable and returnable packing. There is no claim by the appellants that reel centre cores were durable and returnable packing. Incidently, we observe that the appellants too were recovering the cost of the reel centre core ....