2001 (1) TMI 421

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....r the Respondent. [Order per : P.G. Chacko Member (J)]. -  The basic issue involved in this appeal is whether the cost of packing for the appellants' product, namely torches cleared during the period April to June, 1994 was includible in the assessable value of the product for the purpose of discharging duty liability. Both the lower authorities decided the issue against the assessees. ....

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....d, therefore, the cost of such packing was liable to be included in the assessable value. The question whether the packing in question was essential for delivery of the torches at the factory gate or was only a secondary packing which was used to make the goods marketable is a question of fact. On this question of fact both the lower authorities have recorded concurrent finding. There must be extr....