https://www.taxtmi.com/caselaws?id=351577 Packing material cost and job-work charges incurred at the job worker's end were held not to be separately added again to the assessable value for central excise purposes where duty had already been discharged on the transaction value charged to the ultimate customer after packing and clearance. The operative point was that pre-sale expenditure forming part of the overall sale price was already reflected in the value on which duty was paid, so a further loading of those costs would result in double inclusion. The differential duty demand was rejected and the assessee's valuation approach was upheld. en-us Mon, 23 Oct 2017 00:00:00 +0530 Tue, 03 Jul 2018 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351577 Packing material cost and job-work charges incurred at the job worker's end were held not to be separately added again to the assessable value for central excise purposes where duty had already been discharged on the transaction value charged to the ultimate customer after packing and clearance. The operative point was that pre-sale expenditure forming part of the overall sale price was already reflected in the value on which duty was paid, so a further loading of those costs would result in double inclusion. The differential duty demand was rejected and the assessee's valuation approach was upheld. Case-Laws Central Excise Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351577