1980 (4) TMI 299

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....gh the case records, appeal petition and the submissions made by the appellant during the course of personal hearing on 16-4-1980. 2. Shri N. Mookerjee, Consultant appeared before me with Shri K.N. Pal, Works Accountant. The following points were made -. (a) Packing is a post-manufacturing process and there are many judgments which have held that this factor should not form a part of a....

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....ng as defined in Section 4(4)(d)(i) of C.E., & Salt Act, 1944, the cost of such packing materials is not required to be included in the value of the excisable goods of the appellants in terms of Section 4 ibid. 4. As there is no sale at the factory gate and as such normal price of the excisable goods in question is not ascertainable at the place of removal and the value thereof is determined....