https://www.taxtmi.com/caselaws?id=74885 Pack sheets used as normal minimum packing for jute manufactures exported under bond were treated as incidental or ancillary to the completion and delivery of the goods, rather than as having a separate excisable identity. On that basis, the packing material was regarded as part of the exported product and did not attract independent central excise duty. The Revenue's challenge to the refund relief failed, and the duty demand on the pack sheets was set aside in substance. en-us Thu, 27 Oct 1988 00:00:00 +0530 Mon, 13 Jun 2011 11:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74885 Pack sheets used as normal minimum packing for jute manufactures exported under bond were treated as incidental or ancillary to the completion and delivery of the goods, rather than as having a separate excisable identity. On that basis, the packing material was regarded as part of the exported product and did not attract independent central excise duty. The Revenue's challenge to the refund relief failed, and the duty demand on the pack sheets was set aside in substance. Case-Laws Central Excise Thu, 27 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74885