1980 (4) TMI 299

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....]. - I have carefully gone through 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 thi....

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.... in question is outside the scope of packing 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....