Packing material in excise valuation required fresh factual inquiry before applying the settled legal rule on includibility.

Excise duty assessment turned on whether the assessable value covered cement alone or also the value of containers and packing material. The legal position on includibility of packing material was treated as settled, but the record did not establish the facts needed to apply that principle correctly. Because proper inquiry into the relevant factual basis had not been made, the assessment had to be redone after determining those facts and then applying the settled legal rule. The matter was remitted for fresh assessment in accordance with law, and the department's appeal succeeded.

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Issues: Whether excise duty was payable on the value of cement alone or on the value of cement together with the value of the containers, and whether the assessment required fresh consideration on proper inquiry into the facts.

Analysis: The assessable value had been determined by including the value of the packing material. The legal position on includibility of packing material was treated as settled, but the facts necessary to apply that principle were not clearly established on the record. Since a proper factual inquiry had not been made, the correct course was to redo the assessment after determining the relevant facts and then apply the settled legal principle.

Conclusion: The issue was not finally decided on the existing facts; the matter was remitted for fresh assessment in accordance with law, and the department's appeal succeeded.

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