https://www.taxtmi.com/caselaws?id=435110 Packing charges for motorcycles were treated as includible in assessable value where packing was necessary to place the goods in the condition in which they were sold in the wholesale market, but the period already covered by an earlier final order could not be reopened and was excluded from demand. Post-manufacturing expenses were upheld at the reduced figure because the reconciliation statements, trial balance extracts and chartered accountant certificate supported the revised quantification. Refund of duty on after-sales service charges, pre-delivery inspection charges and automobile cess was allowed on finalisation of provisional assessment, with unjust enrichment held inapplicable on the relevant facts. Interest on the balance duty demand was also held payable. en-us Tue, 07 Mar 2023 00:00:00 +0530 Mon, 13 Mar 2023 08:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435110 Packing charges for motorcycles were treated as includible in assessable value where packing was necessary to place the goods in the condition in which they were sold in the wholesale market, but the period already covered by an earlier final order could not be reopened and was excluded from demand. Post-manufacturing expenses were upheld at the reduced figure because the reconciliation statements, trial balance extracts and chartered accountant certificate supported the revised quantification. Refund of duty on after-sales service charges, pre-delivery inspection charges and automobile cess was allowed on finalisation of provisional assessment, with unjust enrichment held inapplicable on the relevant facts. Interest on the balance duty demand was also held payable. Case-Laws Central Excise Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435110