https://www.taxtmi.com/caselaws?id=81058 Expenses genuinely incurred for maintaining and repairing durable, returnable containers such as bottles and crates were treated as part of packing and were deductible from assessable value under central excise valuation rules. Delivery charges for movement, handling, and return movement of empties were also deductible as transportation-related expenses where they related to delivery after removal. Transportation charges paid to outside agencies for carriage of goods were likewise deductible; the liability arose when the goods were transported, and later debit notes or payment entries could evidence that liability. On exclusion of these amounts, the clearances remained within the exemption limit and the exemption benefit continued to apply. en-us Tue, 05 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 11:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81058 Expenses genuinely incurred for maintaining and repairing durable, returnable containers such as bottles and crates were treated as part of packing and were deductible from assessable value under central excise valuation rules. Delivery charges for movement, handling, and return movement of empties were also deductible as transportation-related expenses where they related to delivery after removal. Transportation charges paid to outside agencies for carriage of goods were likewise deductible; the liability arose when the goods were transported, and later debit notes or payment entries could evidence that liability. On exclusion of these amounts, the clearances remained within the exemption limit and the exemption benefit continued to apply. Case-Laws Central Excise Tue, 05 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81058