2000 (8) TMI 456

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.... for the Appellant. Shri B.K. Choubey, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in these two appeals is the liability to inclusion in the assessable value of the water heaters manufactured by each of the appellants of the cost of corrugated boxes in which these heaters were packed for supply to out station customers. In the common ....

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....n the facts as set out in the Tribunal's order and the facts before us was that the percentage of the goods cleared by the appellant to the wholesale market at the factory gate has come down from nine (considered by the Tribunal) to four or five per cent. The Supreme Court's judgment in Government of India v. MRF - 1995 (77) E.L.T. 433 makes it clear that the test is whether that packing, the cost....