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        Court rules: Excisable goods assessed at bulk clearance value, not repacked smaller containers' value. No additional duty owed.

        IN RE : INDIAN OIL CORPORATION LTD.

        IN RE : INDIAN OIL CORPORATION LTD. - 1982 (10) E.L.T. 744A (G. O. I.) The judgment in the case of Government of India v. D.N. Mehta and K.L. Rekhi held that excisable goods cleared in bulk should be assessed at the value applicable to bulk clearances, not the value of goods repacked in smaller containers at the destination. The court ruled that repacking did not constitute further manufacture, and therefore, no additional duty was owed. The revision application was allowed on this basis.

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