M/S ROYAL ENFIELD(UNIT OF M/S EICHER LD) vs COMMR.OF CEN.EXC.CHENNAI

The Supreme Court held that the cost of packing charges incurred by the appellant-company must be included in the assessable value of motorcycles under the Central Excise Tariff Act, 1985. The Court referenced the precedent set in Government of India v. M/s. Madras Rubber Factory Limited, affirming that packing costs are integral to the value of goods for taxation purposes. The appeal was dismissed, upholding the Tribunal's decision to reject the appellant's claim for abatement of packing charges.