https://www.taxtmi.com/caselaws?id=85363 Servicing and filling charges incurred to place sulphuric acid in durable containers and make it ready for sale and delivery were treated as part of the process of bringing the goods to market, not as post-manufacturing expenses. As a result, those charges were includible in the assessable value for excise duty. The refund claim was therefore rejected because the charges formed part of the value on which duty was chargeable. en-us Fri, 21 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85363 Servicing and filling charges incurred to place sulphuric acid in durable containers and make it ready for sale and delivery were treated as part of the process of bringing the goods to market, not as post-manufacturing expenses. As a result, those charges were includible in the assessable value for excise duty. The refund claim was therefore rejected because the charges formed part of the value on which duty was chargeable. Case-Laws Central Excise Fri, 21 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85363