https://www.taxtmi.com/circulars?id=6814 Reconsideration of whether secondary packing for refrigerators is includible in the assessable value is required in light of documentary material not previously before the High Court. The higher forum granted special leave and set aside the earlier orders, directing the High Court to re-evaluate admissibility, relevancy and weight of the newly disclosed letters and then determine inclusion of packing costs in assessable value and the resulting consequences for duty assessment. en-us Fri, 13 Oct 1989 00:00:00 +0530 Wed, 08 Jul 2009 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6814 Reconsideration of whether secondary packing for refrigerators is includible in the assessable value is required in light of documentary material not previously before the High Court. The higher forum granted special leave and set aside the earlier orders, directing the High Court to re-evaluate admissibility, relevancy and weight of the newly disclosed letters and then determine inclusion of packing costs in assessable value and the resulting consequences for duty assessment. Circulars Central Excise Fri, 13 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6814