The matter was carried in appeal to the Tribunal by the appellant after having suffered various orders at the hands of the Department and the Tribunal after adverting to the decision of this Court in Government of India v. Madras Rubber Factory Ltd. took the view that the necessary test for including the packing charges in the assessable value is whether packing, the companyt whereof is sought to be included in the packing in which it is ordinarily sold in the companyrse of a wholesale trade to the wholesale buyer or to put it another way, whether such packing is necessary for putting the excisable article in the companydition in which it is generally sold in the wholesale market at the factory gate.
Hence this appeal.
