https://www.taxtmi.com/caselaws?id=89806 Crossing the small scale exemption threshold for investment in plant and machinery disentitles the assessee to that benefit, with duty then requiring recomputation under the amended exemption scheme. Packing and forwarding charges are excluded from assessable value where the record does not show that the goods were normally sold in packed condition or that packing was necessary for sale. Clearances made without gate passes and without proper statutory accountal remain dutiable where the claim of return for repairs is not supported by the prescribed procedure or documentary co-relation. Where duty is not separately collected, the realised sale price is treated as cum-duty price and the assessable value is recomputed accordingly. en-us Fri, 24 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89806 Crossing the small scale exemption threshold for investment in plant and machinery disentitles the assessee to that benefit, with duty then requiring recomputation under the amended exemption scheme. Packing and forwarding charges are excluded from assessable value where the record does not show that the goods were normally sold in packed condition or that packing was necessary for sale. Clearances made without gate passes and without proper statutory accountal remain dutiable where the claim of return for repairs is not supported by the prescribed procedure or documentary co-relation. Where duty is not separately collected, the realised sale price is treated as cum-duty price and the assessable value is recomputed accordingly. Case-Laws Central Excise Fri, 24 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89806