https://www.taxtmi.com/caselaws?id=119613 Wooden secondary packing for diesel oil engines was held not includible in assessable value because factory-gate sales were ordinarily made in polythene packing and the wooden cartons were used only for transport protection to outstation buyers. The refund of duty paid on that packing cost was also held admissible on merits, and the claim was not barred by limitation where protest letters had been filed and the dispute on includibility continued; the absence of a further detailed representation under Rule 233B(5) did not change the payment's character as made under protest. en-us Tue, 18 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 11:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119613 Wooden secondary packing for diesel oil engines was held not includible in assessable value because factory-gate sales were ordinarily made in polythene packing and the wooden cartons were used only for transport protection to outstation buyers. The refund of duty paid on that packing cost was also held admissible on merits, and the claim was not barred by limitation where protest letters had been filed and the dispute on includibility continued; the absence of a further detailed representation under Rule 233B(5) did not change the payment's character as made under protest. Case-Laws Central Excise Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119613