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    <title>Excise on Packing &amp; Forwarding charges</title>
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    <description>Transaction value for excise includes amounts charged in connection with the sale, so packing and forwarding charges recovered from the buyer are part of the assessable value; reusable containers whose cost has been amortized into product cost need not be separately included, but where amortization is absent, and where rental or maintenance of reusable metal containers or containers supplied by the buyer are charged, those amounts must be included.</description>
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      <description>Transaction value for excise includes amounts charged in connection with the sale, so packing and forwarding charges recovered from the buyer are part of the assessable value; reusable containers whose cost has been amortized into product cost need not be separately included, but where amortization is absent, and where rental or maintenance of reusable metal containers or containers supplied by the buyer are charged, those amounts must be included.</description>
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