https://www.taxtmi.com/caselaws?id=202820 Spent sulphuric acid is treated as an excisable commodity under Heading 28.07 of the Central Excise Tariff, following the Supreme Court's approval of the Larger Bench view. On that settled position, the product is to be valued as an excisable good, and handling charges are includible in the assessable value because expenses integral to handling form part of valuation. en-us Wed, 22 Dec 2010 00:00:00 +0530 Mon, 18 Apr 2011 01:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202820 Spent sulphuric acid is treated as an excisable commodity under Heading 28.07 of the Central Excise Tariff, following the Supreme Court's approval of the Larger Bench view. On that settled position, the product is to be valued as an excisable good, and handling charges are includible in the assessable value because expenses integral to handling form part of valuation. Case-Laws Central Excise Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202820