https://www.taxtmi.com/caselaws?id=290268 Under the unamended excise valuation scheme, assessable value was confined to the value of the excisable goods at the factory gate, so post-manufacturing elements such as tin containers and freight were excluded where the statute did not treat packing as part of manufacture or valuation. The article also explains that civil court jurisdiction over recovery of duty collected without authority of law is not excluded unless the statute clearly or necessarily implies a complete and adequate alternative remedy. On that basis, the suit for refund was maintainable, and the excess duty was refundable with costs. en-us Wed, 01 Jan 1800 00:00:00 +0553 Mon, 19 Jul 2021 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290268 Under the unamended excise valuation scheme, assessable value was confined to the value of the excisable goods at the factory gate, so post-manufacturing elements such as tin containers and freight were excluded where the statute did not treat packing as part of manufacture or valuation. The article also explains that civil court jurisdiction over recovery of duty collected without authority of law is not excluded unless the statute clearly or necessarily implies a complete and adequate alternative remedy. On that basis, the suit for refund was maintainable, and the excess duty was refundable with costs. Case-Laws Central Excise Wed, 01 Jan 1800 00:00:00 +0553 https://www.taxtmi.com/caselaws?id=290268