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    <description>Packing and forwarding charges are integral to the assessable value for excise and excise duty is payable on the assessable value inclusive of those charges. For state VAT, the taxable base includes packing and forwarding and also incorporates excise duty and applicable cesses, so MVAT is charged on assessable value plus packing and forwarding plus excise duty.</description>
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      <description>Packing and forwarding charges are integral to the assessable value for excise and excise duty is payable on the assessable value inclusive of those charges. For state VAT, the taxable base includes packing and forwarding and also incorporates excise duty and applicable cesses, so MVAT is charged on assessable value plus packing and forwarding plus excise duty.</description>
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      <law>Central Excise</law>
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