1978 (7) TMI 108

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.... India]. - 1. Since an identical issue is involved in all the four revision applications, these are dealt with together. 2. Government of India have considered the points raised by the petitioners in their revision applications and those urged during the course of personal hearing and have examined the records of the cases. 3. Government observe that the goods manufactured by the petitioners are....

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....s manufactured by the petitioners. In case these are sold to local dealers in some sort of packing the same will have to be treated as a process incidental or ancillary to the manufacture of these goods. To this extent such packing charges will have to be included in these assessable value. In addition to this if any other packing charges e.g. towards special packing etc. are realised these need n....