1996 (7) TMI 378

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.... Advocate, for the Respondent. [Order per : Justice U.L. Bhat, President]. The point for consideration is whether the cost of wooden crates in which water heaters manufactured by the respondent are packed is to be included in the assessable value of the goods for the purpose of levying excise duty. The classification list filed by the respondent stated that primary packing was bituminised paper....

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....iple governing the controversy as explained by the Supreme Court in MRF Ltd. case 1995 (77) E.L.T. 433. The statutory authority should have examined whether it was necessary to use the wooden crates for packing for wholesale trade at the factory gate in the sense in which this principle has been explained by the Supreme Court. The necessary data for proper consideration also has not been mentioned....