https://www.taxtmi.com/caselaws?id=199791 The court ruled that expenses such as publicity, storage, and sales promotion are not deductible in computing the value of goods for excise duty purposes under both the unamended and amended Section 4 of the Excise Act. Additionally, charges related to primary and secondary packing are includible in the valuation of excisable goods under the amended Section 4. The court upheld the validity of Section 4(4)(d)(1), stating that it does not constitute a sales tax but remains an excise duty linked to the manufacture of goods. The petitions were dismissed, and no costs were awarded. en-us Tue, 26 Oct 1982 00:00:00 +0530 Tue, 13 Mar 2018 11:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199791 The court ruled that expenses such as publicity, storage, and sales promotion are not deductible in computing the value of goods for excise duty purposes under both the unamended and amended Section 4 of the Excise Act. Additionally, charges related to primary and secondary packing are includible in the valuation of excisable goods under the amended Section 4. The court upheld the validity of Section 4(4)(d)(1), stating that it does not constitute a sales tax but remains an excise duty linked to the manufacture of goods. The petitions were dismissed, and no costs were awarded. Case-Laws Central Excise Tue, 26 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199791