https://www.taxtmi.com/caselaws?id=121315 Packing charges were excluded from assessable value for clearances made before 13-5-2003 because the depot was treated as a place of removal only from that date, so the relevant transaction value was the depot selling price on the date of removal. For the period after 13-5-2003, once the depot became a place of removal, no error was found in applying Section 4(1)(a) of the Central Excise Act, 1944 and including packing cost in the transaction value. The limitation objection was not entertained because it had not been raised in the appeals. The rectification application was therefore allowed only partly. en-us Fri, 30 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 12:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121315 Packing charges were excluded from assessable value for clearances made before 13-5-2003 because the depot was treated as a place of removal only from that date, so the relevant transaction value was the depot selling price on the date of removal. For the period after 13-5-2003, once the depot became a place of removal, no error was found in applying Section 4(1)(a) of the Central Excise Act, 1944 and including packing cost in the transaction value. The limitation objection was not entertained because it had not been raised in the appeals. The rectification application was therefore allowed only partly. Case-Laws Central Excise Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121315