https://www.taxtmi.com/caselaws?id=81864 Paints and enamels cleared from the factory in bulk packing were valued for excise duty by reference to their condition at the time and place of removal under Section 4 of the Central Excises and Salt Act, 1944. Repacking after clearance into smaller retail containers did not create a new commercial commodity, so the later retail-pack price could not be adopted for the bulk clearances. The duty assessment therefore remained confined to the bulk-packed goods as removed from the factory, and the higher resale value after repacking was irrelevant to valuation on the original clearance. en-us Fri, 08 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 13:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81864 Paints and enamels cleared from the factory in bulk packing were valued for excise duty by reference to their condition at the time and place of removal under Section 4 of the Central Excises and Salt Act, 1944. Repacking after clearance into smaller retail containers did not create a new commercial commodity, so the later retail-pack price could not be adopted for the bulk clearances. The duty assessment therefore remained confined to the bulk-packed goods as removed from the factory, and the higher resale value after repacking was irrelevant to valuation on the original clearance. Case-Laws Central Excise Fri, 08 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81864