2008 (4) TMI 264

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....Order per:  B.S.V. Murthy, Member (T)].-Revenue has filed this appeal against the order of the Commissioner (Appeals). The Commissioner (Appeals) held that there is no basis to conclude that the tariff value fixed and declared by the Government of India under Section 3(2) of Central Excise & Salt Act, 1944 does not take into account the cost of antistatic oil and other packing material. When ....

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.... adjudicating authority as to whether the cost of packing material and other inputs under dispute have been taken into account while fixing the tariff value. 3. We find that the Commissioner (Appeals) has elaborately discussed the issue. We also find that the original adjudicating authority took a stand that the assessee has failed to establish that the cost of packing material and other inputs h....