https://www.taxtmi.com/caselaws?id=89974 Ex-factory wholesale price declared under Section 4(1)(a) was accepted as the assessable value because the statutory conditions for sale at the place of removal were satisfied and the Department did not dispute that position. Once the normal ex-factory sale price was ascertainable, there was no basis to resort to residual valuation or rework costing data. The use of non-returnable tin containers for packing chewing tobacco did not by itself take the goods outside Section 4(1)(a), and their cost could not be loaded again into the assessable value. The demand and consequential orders were therefore unsustainable. en-us Fri, 05 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 15:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89974 Ex-factory wholesale price declared under Section 4(1)(a) was accepted as the assessable value because the statutory conditions for sale at the place of removal were satisfied and the Department did not dispute that position. Once the normal ex-factory sale price was ascertainable, there was no basis to resort to residual valuation or rework costing data. The use of non-returnable tin containers for packing chewing tobacco did not by itself take the goods outside Section 4(1)(a), and their cost could not be loaded again into the assessable value. The demand and consequential orders were therefore unsustainable. Case-Laws Central Excise Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89974