2008 (7) TMI 1071

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....34 of 2002 - -<br>Central Excise<br>-<br>Mr. Ashok Bhan and Mr. V.S. Sirpurkar, JJ. ORDER The point which arises for consideration in these appeals is "as to whether the cost of wooden cases/cardboa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the wooden and cardboard boxes cannot be included in the assessable value of the goods as the packing was necessary for transporting and marketing the electrodes. Mr. V. Shekhar, learned senior coun....