https://www.taxtmi.com/caselaws?id=74043 Provisional excise assessments delay the running of limitation until finalisation, so a limitation objection fails where duty is adjusted after provisional assessment. Charges for special packing, laffa, loading, transport, insurance and similar delivery-related items are excludible in principle only if they relate to post-removal activity or are not necessary for factory-gate wholesale sale; factory-gate loading remains includible. The valuation was set aside because the deductible elements had not been properly and verifiably quantified, and the matter was remanded for fresh adjudication, record-based quantification and recomputation of assessable value and duty. en-us Mon, 31 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 12:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74043 Provisional excise assessments delay the running of limitation until finalisation, so a limitation objection fails where duty is adjusted after provisional assessment. Charges for special packing, laffa, loading, transport, insurance and similar delivery-related items are excludible in principle only if they relate to post-removal activity or are not necessary for factory-gate wholesale sale; factory-gate loading remains includible. The valuation was set aside because the deductible elements had not been properly and verifiably quantified, and the matter was remanded for fresh adjudication, record-based quantification and recomputation of assessable value and duty. Case-Laws Customs Mon, 31 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74043