Supreme Court Upholds Exclusion of 5% Extra Charge from Assessable Value for Excise Duty

The Supreme Court upheld the High Court's decision to exclude a 5% extra charge for packing and distribution costs from the assessable value of goods for excise duty. The appeal was dismissed.

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The Supreme Court held that the 5% extra charge by the respondent for packing and distribution costs cannot be included in the assessable value of goods for excise duty. The appeal was dismissed, and the High Court's decision to exclude the extra charge was upheld.

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