https://www.taxtmi.com/caselaws?id=339466 Valuation of goods cleared to a service division under the Central Excise Valuation Rules turned on comparability of packing. Where the service-division goods were packed in larger containers and no comparable goods in identical packing were available, valuation by cost construction under Rule 6(b)(ii) was upheld and the demand on that basis failed. By contrast, for Bromadiolone Cake - 0.005%, which was cleared in the same packing as the marketable product and had a comparable price, duty liability was sustained. The result was partial relief, with the bulk of the valuation dispute resolved against the Revenue but the item in identical packing remaining dutiable. en-us Wed, 08 Feb 2017 00:00:00 +0530 Mon, 13 Nov 2017 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339466 Valuation of goods cleared to a service division under the Central Excise Valuation Rules turned on comparability of packing. Where the service-division goods were packed in larger containers and no comparable goods in identical packing were available, valuation by cost construction under Rule 6(b)(ii) was upheld and the demand on that basis failed. By contrast, for Bromadiolone Cake - 0.005%, which was cleared in the same packing as the marketable product and had a comparable price, duty liability was sustained. The result was partial relief, with the bulk of the valuation dispute resolved against the Revenue but the item in identical packing remaining dutiable. Case-Laws Central Excise Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339466