Assessable value must exclude separately valued packing items already included in the principal goods' invoice price.

Where separately assessed polypropylene bags and slings were included in the invoice price of cement bags without a distinct value, their value had to be excluded from the assessable value of the cement bags to prevent double levy. On that basis, excess duty paid on the cement bags was refundable. Duty separately paid on the polypropylene bags and slings, however, remained payable and was not refundable.

---

---

Issues: Whether the value of polyproplyne bags and slings imported along with cement bags was liable to be deducted from the assessable value of the cement bags, and whether excess duty paid on the cement bags was refundable.

Analysis: The goods in the polyproplyne bags and slings were not actually used as packing for the cement bags, so duty on those items was justified. However, the invoice price for cement included the price of the polyproplyne bags and slings, and no separate invoice value for those items was shown. If such items were separately valued and duty was levied separately on them, their value had to be excluded from the assessable value of the cement bags, resulting in excess duty having been paid on the cement bags.

Conclusion: The value of the polyproplyne bags and slings was required to be deducted from the assessable value of the cement bags, and the excess duty paid on the cement bags was refundable. Duty paid separately on the polyproplyne bags and slings was not refundable.

Final Conclusion: The refund claim succeeded only to the extent that excess duty attributable to the cement bags had to be returned, while the separate duty on the polyproplyne bags and slings remained payable.

Ratio Decidendi: Where goods separately assessed are not shown by a separate invoice value and their price is already included in the invoice price of the principal goods, their value must be excluded from the assessable value of the principal goods to avoid double levy of duty.

---