https://www.taxtmi.com/caselaws?id=102742 Packing charges for waste of man-made fibre were held includible in assessable value because the goods left the factory in packed condition and the packing was necessary for wholesale removal. The extended limitation period was not available because bardana charges were separately disclosed in invoices and the notice did not allege suppression of facts. For the same reason, penalty and interest were not leviable, as the ingredients for penal action based on suppression were absent. Duty was therefore sustained only to the extent of includibility of packing charges, with recomputation required on that basis. en-us Fri, 05 Apr 2002 00:00:00 +0530 Wed, 15 Feb 2012 18:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102742 Packing charges for waste of man-made fibre were held includible in assessable value because the goods left the factory in packed condition and the packing was necessary for wholesale removal. The extended limitation period was not available because bardana charges were separately disclosed in invoices and the notice did not allege suppression of facts. For the same reason, penalty and interest were not leviable, as the ingredients for penal action based on suppression were absent. Duty was therefore sustained only to the extent of includibility of packing charges, with recomputation required on that basis. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102742