https://www.taxtmi.com/caselaws?id=110449 The Tribunal upheld the inclusion of packing costs in the assessable value of excisable goods, stating that the packing was essential for marketability and transportation. The demand for duty for a specific period was found to be time-barred due to the department's prior knowledge of the deduction claims, resulting in a reduction of penalty and partial allowance of one appeal while rejecting another. en-us Wed, 24 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 18:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110449 The Tribunal upheld the inclusion of packing costs in the assessable value of excisable goods, stating that the packing was essential for marketability and transportation. The demand for duty for a specific period was found to be time-barred due to the department's prior knowledge of the deduction claims, resulting in a reduction of penalty and partial allowance of one appeal while rejecting another. Case-Laws Central Excise Wed, 24 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110449