https://www.taxtmi.com/caselaws?id=167190 Excise duty on fully manufactured, marketable lubricating greases was chargeable at the stage of removal from the manufacturer's premises, because manufacture was complete at factory gate and later distribution did not shift the point of levy. The assessable value was the Government-fixed sale price applicable to the goods as cleared from the factory, not any subsequent trading or post-handling price. Repacking duty-paid goods into smaller containers did not amount to a fresh manufacture on these facts, as no new and distinct article emerged, so no second levy of duty was attracted. The demand for differential duty therefore failed. en-us Sat, 22 Sep 1984 00:00:00 +0530 Wed, 10 Dec 2014 18:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167190 Excise duty on fully manufactured, marketable lubricating greases was chargeable at the stage of removal from the manufacturer's premises, because manufacture was complete at factory gate and later distribution did not shift the point of levy. The assessable value was the Government-fixed sale price applicable to the goods as cleared from the factory, not any subsequent trading or post-handling price. Repacking duty-paid goods into smaller containers did not amount to a fresh manufacture on these facts, as no new and distinct article emerged, so no second levy of duty was attracted. The demand for differential duty therefore failed. Case-Laws Central Excise Sat, 22 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167190