https://www.taxtmi.com/caselaws?id=84475 The tribunal ruled in favor of including the cost of outer packing in the assessable value for excise duty assessment, emphasizing that packing necessary for wholesale trade should be included. It also held that excise duty payable on packing material should be deducted from the assessable value. Regarding the application of Section 11A of the Act, the tribunal found no wilful suppression of facts by the manufacturer and set aside one order, modified another to deduct excise duty on outer packing, and confirmed other aspects of the orders. The judgment clarifies principles on packing costs inclusion and excise duty computation. en-us Wed, 18 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 11:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84475 The tribunal ruled in favor of including the cost of outer packing in the assessable value for excise duty assessment, emphasizing that packing necessary for wholesale trade should be included. It also held that excise duty payable on packing material should be deducted from the assessable value. Regarding the application of Section 11A of the Act, the tribunal found no wilful suppression of facts by the manufacturer and set aside one order, modified another to deduct excise duty on outer packing, and confirmed other aspects of the orders. The judgment clarifies principles on packing costs inclusion and excise duty computation. Case-Laws Central Excise Wed, 18 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84475