https://www.taxtmi.com/caselaws?id=80849 For concessional duty under Notification No. 35/79-CE, the value per kilogram of branded chewing tobacco had to be worked out on the basis of the product in its primary packing after excluding the value of packing material, so the assessable value fell below the prescribed threshold and concessional assessment was available. The earlier Bombay High Court writ proceedings did not determine the gross weight versus net weight question, because they concerned only inclusion of post-manufacturing expenses; an issue not directly and substantially in issue cannot operate as res judicata. The impugned order was therefore set aside and the valuation objection and res judicata objection both failed. en-us Mon, 17 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 17:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80849 For concessional duty under Notification No. 35/79-CE, the value per kilogram of branded chewing tobacco had to be worked out on the basis of the product in its primary packing after excluding the value of packing material, so the assessable value fell below the prescribed threshold and concessional assessment was available. The earlier Bombay High Court writ proceedings did not determine the gross weight versus net weight question, because they concerned only inclusion of post-manufacturing expenses; an issue not directly and substantially in issue cannot operate as res judicata. The impugned order was therefore set aside and the valuation objection and res judicata objection both failed. Case-Laws Central Excise Mon, 17 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80849