1995 (11) TMI 172

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....lant. Shri A. Vijayaraghavan, Consultant, for the Respondent. [Order per : S. Kalyanam, Vice President]. -  Since the issue in both the appeals is common, they are taken up together and disposed of under a common order. The appeals are by the Department and the issue is whether the cost of dealwood boxes used as special secondary packing is includable in the assessable value or not. ....

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....upreme Court in the recent decision in the case of Government of India v. Madras Rubber Factory Ltd. - 1995 (77) E.L.T. 433 (SC) has observed as under : "The test is whether packing the test whereof is sought to be included is the packing, in which it is ordinarily [done] in the course of a whole- sale trade to the wholesale buyer. [In other] words, whether such packing is necessary for putting....