https://www.taxtmi.com/caselaws?id=91363 Packing charges already included in the assessable value could not be separately demanded where the same issue had earlier been decided in the assessee's favour for the relevant period. The recorded finding was that no separate packing charges were incurred at the depot for packing, and the Revenue's challenge on the identical issue had no merit. On that basis, the impugned order was set aside and relief was granted to the assessee. en-us Thu, 25 Feb 1999 00:00:00 +0530 Mon, 17 Oct 2011 15:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91363 Packing charges already included in the assessable value could not be separately demanded where the same issue had earlier been decided in the assessee's favour for the relevant period. The recorded finding was that no separate packing charges were incurred at the depot for packing, and the Revenue's challenge on the identical issue had no merit. On that basis, the impugned order was set aside and relief was granted to the assessee. Case-Laws Central Excise Thu, 25 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91363