https://www.taxtmi.com/caselaws?id=97585 The Tribunal rejected the Revenue's appeal against the Commissioner (Appeals) order on differential duty demands for undervaluation of 'Castrol CRB Plus' due to re-packing goods into smaller containers at higher prices. The Tribunal held that re-packing did not constitute manufacturing, and the assessable value should not include the value of the repacked containers. Relying on past decisions and specific circumstances of the case, the Tribunal found in favor of the respondents, emphasizing that the price at which sales were made to independent buyers should be the basis for determining differential duty. en-us Thu, 10 Aug 2000 00:00:00 +0530 Tue, 17 Jan 2012 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97585 The Tribunal rejected the Revenue's appeal against the Commissioner (Appeals) order on differential duty demands for undervaluation of 'Castrol CRB Plus' due to re-packing goods into smaller containers at higher prices. The Tribunal held that re-packing did not constitute manufacturing, and the assessable value should not include the value of the repacked containers. Relying on past decisions and specific circumstances of the case, the Tribunal found in favor of the respondents, emphasizing that the price at which sales were made to independent buyers should be the basis for determining differential duty. Case-Laws Central Excise Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97585