https://www.taxtmi.com/caselaws?id=85109 Where separately assessed polypropylene bags and slings were included in the invoice price of cement bags without a distinct value, their value had to be excluded from the assessable value of the cement bags to prevent double levy. On that basis, excess duty paid on the cement bags was refundable. Duty separately paid on the polypropylene bags and slings, however, remained payable and was not refundable. en-us Tue, 02 Apr 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85109 Where separately assessed polypropylene bags and slings were included in the invoice price of cement bags without a distinct value, their value had to be excluded from the assessable value of the cement bags to prevent double levy. On that basis, excess duty paid on the cement bags was refundable. Duty separately paid on the polypropylene bags and slings, however, remained payable and was not refundable. Case-Laws Customs Tue, 02 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85109