https://www.taxtmi.com/caselaws?id=165955 Wrapping paper independently manufactured in the same premises and already assessed to excise duty could not be taxed again by including its value in the assessable value of the packed paper at clearance. Because the wrapping paper retained a distinct identity, was separately reflected in gate passes, approved price lists and assessment practice, and had already suffered duty at the tariff rate applicable to it, its internal use as packing material did not justify a second levy on the same article. The principle applied was that double excise on the same manufactured goods was impermissible on these facts. en-us Thu, 06 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 17:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165955 Wrapping paper independently manufactured in the same premises and already assessed to excise duty could not be taxed again by including its value in the assessable value of the packed paper at clearance. Because the wrapping paper retained a distinct identity, was separately reflected in gate passes, approved price lists and assessment practice, and had already suffered duty at the tariff rate applicable to it, its internal use as packing material did not justify a second levy on the same article. The principle applied was that double excise on the same manufactured goods was impermissible on these facts. Case-Laws Central Excise Thu, 06 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165955