1996 (9) TMI 659

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..... Joglekar, Member (T) Shri Gopal Prasad, Advocate, for the Appellants. Shri G.D. Sharma, JDR, for the Respondents. ORDER These are five appeals. Appeal Nos. E/1643/86, 2308/86, 2461/86 and 2462/86-A are filed by the appellants and remaining appeal No. E/1905/86-A is filed by the Department. Since the issues are similar in all the five appeals they are, therefore, clubbed together and ....

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....erence to secondary packing is also involved in this case but same was decided in favour of the assessee and no appeal was filed by the Department with reference to Order-in-Appeal HN-295 B-III-95/96, dated 8-9-1986. But Shri G.D. Sharma, learned JDR pointed out that in the appeal filed by the department with reference to appeal No. E/1905/86-A with reference to Order-in-Appeal dated 1-4-1986 the ....

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....ry packing is not includible in the assessable value of the product. 5. As regards retail, we are not convinced with the arguments advanced on behalf of the appellants that it is retail and not wholesale. The Section 4(4)(e) defines `wholesale trade' as wholesale i.e. sales to dealers, industrial consumers, government, local authorities and other buyers who purchase their requirements othe....