https://www.taxtmi.com/caselaws?id=40594 Assessable value under Section 4 of the Central Excises and Salt Act, 1944 is confined to the wholesale cash price at the factory gate and does not include post-manufacturing elements unless the statute expressly so provides. On that principle, the cost of tin containers and freight could not be added to the value of vanaspati for excise duty, as packaging was not treated as part of manufacture under the Act then in force. A civil suit for refund of duty was also maintainable because Sections 35, 36 and 40 did not bar recovery of duty levied wholly without authority of law, and civil court jurisdiction is not excluded by implication. en-us Fri, 06 Sep 1974 00:00:00 +0530 Fri, 16 Jan 2026 17:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40594 Assessable value under Section 4 of the Central Excises and Salt Act, 1944 is confined to the wholesale cash price at the factory gate and does not include post-manufacturing elements unless the statute expressly so provides. On that principle, the cost of tin containers and freight could not be added to the value of vanaspati for excise duty, as packaging was not treated as part of manufacture under the Act then in force. A civil suit for refund of duty was also maintainable because Sections 35, 36 and 40 did not bar recovery of duty levied wholly without authority of law, and civil court jurisdiction is not excluded by implication. Case-Laws Central Excise Fri, 06 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40594