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2008 (7) TMI 1071

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Full Text of the Document

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....hether the cost of wooden cases/cardboard boxes used for packing of the electrodes is includible in the assessable value of the goods". The Tribunal, relying upon two decisions of this Court in the cases of Government of India v. Madras Rubber Factory Limited, 1995 (77) E.L.T. 433 (S.C.) and Collector of Central Excise v. Apar (P) Ltd. - 1996 (81) E.L.T. A45, has accepted the appeals filed by t....

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