https://www.taxtmi.com/caselaws?id=116964 For depot sales made after repacking goods into smaller packages, the assessable value under the post-1-7-2000 transaction value regime includes the packing cost recovered from buyers, because the depot is a place of removal and the sale occurs there. Where the value is directly ascertainable under Section 4(1)(a) of the Central Excise Act, 1944, recourse to Rule 7 of the Central Excise Valuation Rules, 2000 is unnecessary. The duty, however, must be recomputed on a cum-duty basis when the recovered amount represents the sale price. en-us Fri, 10 Feb 2006 00:00:00 +0530 Thu, 21 Mar 2024 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116964 For depot sales made after repacking goods into smaller packages, the assessable value under the post-1-7-2000 transaction value regime includes the packing cost recovered from buyers, because the depot is a place of removal and the sale occurs there. Where the value is directly ascertainable under Section 4(1)(a) of the Central Excise Act, 1944, recourse to Rule 7 of the Central Excise Valuation Rules, 2000 is unnecessary. The duty, however, must be recomputed on a cum-duty basis when the recovered amount represents the sale price. Case-Laws Central Excise Fri, 10 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116964