https://www.taxtmi.com/caselaws?id=97825 The impugned order was set aside, and the matter was remanded to the original authority for de novo consideration to determine the correct assessable value and apply the appropriate valuation rules. The Tribunal found that the demand was not time-barred and rejected the inclusion of packing costs in the assessable value. The decision also clarified that repacking did not constitute manufacture and should not be valued at depot prices. The final order was a remand for further assessment based on the majority view of the Members. en-us Fri, 27 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97825 The impugned order was set aside, and the matter was remanded to the original authority for de novo consideration to determine the correct assessable value and apply the appropriate valuation rules. The Tribunal found that the demand was not time-barred and rejected the inclusion of packing costs in the assessable value. The decision also clarified that repacking did not constitute manufacture and should not be valued at depot prices. The final order was a remand for further assessment based on the majority view of the Members. Case-Laws Central Excise Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97825