https://www.taxtmi.com/caselaws?id=378968 Packing and forwarding charges are examined for inclusion in central excise assessable value, with emphasis on whether packing is necessary to render goods marketable at clearance. Value additions that enrich goods up to clearance may be included, but packing undertaken solely at a customer's request after goods are otherwise marketable is treated as post-manufacturing and excluded. The discussion also addresses alleged duty evasion, the limitation objection to the show-cause notice, and the principle that departmental circulars cannot override statutory provisions or binding judicial decisions. It describes consequential relief following exclusion of the customer-requested packing value. en-us Wed, 02 Jan 2019 00:00:00 +0530 Thu, 25 Apr 2019 06:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378968 Packing and forwarding charges are examined for inclusion in central excise assessable value, with emphasis on whether packing is necessary to render goods marketable at clearance. Value additions that enrich goods up to clearance may be included, but packing undertaken solely at a customer's request after goods are otherwise marketable is treated as post-manufacturing and excluded. The discussion also addresses alleged duty evasion, the limitation objection to the show-cause notice, and the principle that departmental circulars cannot override statutory provisions or binding judicial decisions. It describes consequential relief following exclusion of the customer-requested packing value. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378968