https://www.taxtmi.com/caselaws?id=80742 Excise refund claims were not barred by limitation because a protest letter and continuing protest correspondence established that duty had been paid under protest, and the departmental record did not rebut receipt of that communication. Secondary packing costs were excluded from assessable value because wooden cases, cartons and gunny bags were supplied only on customers' specific requirements, separately invoiced, and not ordinarily necessary to make glass and glassware marketable in wholesale trade. Only packing forming part of the goods' normal marketable condition is includible; special protective or delivery packing is not. The revenue challenge failed and the refund entitlement on this valuation basis was sustained. en-us Tue, 10 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 10:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80742 Excise refund claims were not barred by limitation because a protest letter and continuing protest correspondence established that duty had been paid under protest, and the departmental record did not rebut receipt of that communication. Secondary packing costs were excluded from assessable value because wooden cases, cartons and gunny bags were supplied only on customers' specific requirements, separately invoiced, and not ordinarily necessary to make glass and glassware marketable in wholesale trade. Only packing forming part of the goods' normal marketable condition is includible; special protective or delivery packing is not. The revenue challenge failed and the refund entitlement on this valuation basis was sustained. Case-Laws Central Excise Tue, 10 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80742