https://www.taxtmi.com/caselaws?id=107132 Special packing charges, forwarding and handling charges, and the value of refractories could not be added to aggregate clearances for denying the benefit of Notification No. 83/83-C.E. The refractories were shown, through specialist certification and the factual absence of machinery or infrastructure for power-assisted manufacture, to have been produced without the aid of power, and the Revenue did not produce contrary evidence. As the special packing charges were also outside the assessable value, they could not be counted for the notification threshold. The denial of exemption was therefore unsustainable, and the demand and penalty could not be maintained. en-us Wed, 18 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 18:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107132 Special packing charges, forwarding and handling charges, and the value of refractories could not be added to aggregate clearances for denying the benefit of Notification No. 83/83-C.E. The refractories were shown, through specialist certification and the factual absence of machinery or infrastructure for power-assisted manufacture, to have been produced without the aid of power, and the Revenue did not produce contrary evidence. As the special packing charges were also outside the assessable value, they could not be counted for the notification threshold. The denial of exemption was therefore unsustainable, and the demand and penalty could not be maintained. Case-Laws Central Excise Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107132