https://www.taxtmi.com/caselaws?id=74784 The appeal was partially allowed by the Tribunal. It held that the value of branded chewing tobacco for the purpose of Notification No. 35/79 should be determined as per Section 4 of the Central Excises and Salt Act, 1944. The value should include the cost of primary and secondary packing but exclude the cost of polythene, gunny bags, and cartons for notification purposes. The assessable value should be calculated by dividing the gross price by the gross weight of the branded packets. Deductions for Dharmada charges and forwarding charges were not allowed due to procedural issues. en-us Mon, 27 Mar 1989 00:00:00 +0530 Sat, 11 Jun 2011 10:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74784 The appeal was partially allowed by the Tribunal. It held that the value of branded chewing tobacco for the purpose of Notification No. 35/79 should be determined as per Section 4 of the Central Excises and Salt Act, 1944. The value should include the cost of primary and secondary packing but exclude the cost of polythene, gunny bags, and cartons for notification purposes. The assessable value should be calculated by dividing the gross price by the gross weight of the branded packets. Deductions for Dharmada charges and forwarding charges were not allowed due to procedural issues. Case-Laws Central Excise Mon, 27 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74784