https://www.taxtmi.com/caselaws?id=40546 Dharmada collected uniformly from all customers and loaded into the price was includible in assessable value, while separately recovered postal charges for distinct services were excluded. Winchester bottles were classified under Tariff Item 23A(4) because the record did not show special design or exclusive laboratory use, and market treatment supported commercial container classification. Final assessments could be reopened for recovery of short levy under the governing rules, so the objection to reopening was not accepted. The stated ratio treats inclusion of charges, tariff classification, and short-levy recovery as dependent on the actual nature of the charge, use, and statutory scheme. en-us Mon, 04 Sep 1978 00:00:00 +0530 Mon, 10 May 2010 13:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40546 Dharmada collected uniformly from all customers and loaded into the price was includible in assessable value, while separately recovered postal charges for distinct services were excluded. Winchester bottles were classified under Tariff Item 23A(4) because the record did not show special design or exclusive laboratory use, and market treatment supported commercial container classification. Final assessments could be reopened for recovery of short levy under the governing rules, so the objection to reopening was not accepted. The stated ratio treats inclusion of charges, tariff classification, and short-levy recovery as dependent on the actual nature of the charge, use, and statutory scheme. Case-Laws Central Excise Mon, 04 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40546