https://www.taxtmi.com/caselaws?id=40516 The court dismissed the writ petition, ruling that the value of containers must be included in the assessable value of biscuits for excise duty purposes. The court held that packing is integral to the manufacturing process, and the wholesale price at the factory gate, inclusive of the container value, is the appropriate basis for excise duty assessment. The petitioners' contentions were rejected, and the first respondent's order was affirmed. en-us Wed, 08 Feb 1978 00:00:00 +0530 Mon, 10 May 2010 11:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40516 The court dismissed the writ petition, ruling that the value of containers must be included in the assessable value of biscuits for excise duty purposes. The court held that packing is integral to the manufacturing process, and the wholesale price at the factory gate, inclusive of the container value, is the appropriate basis for excise duty assessment. The petitioners' contentions were rejected, and the first respondent's order was affirmed. Case-Laws Central Excise Wed, 08 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40516