https://www.taxtmi.com/caselaws?id=40640 The court ruled in favor of the petitioners, finding that excise duty on packing charges of glass and glassware was not authorized under the Central Excises and Salt Act, 1944. The court held that packing charges should not be included in the assessable value for duty computation, as they are not integral to the manufacturing process of bottles. The demands for differential duty on packing charges were quashed, and authorities were directed not to enforce such demands. The court ordered reassessment of duty without considering packing charges and awarded costs to the petitioners. en-us Fri, 10 Sep 1971 00:00:00 +0530 Wed, 12 May 2010 16:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40640 The court ruled in favor of the petitioners, finding that excise duty on packing charges of glass and glassware was not authorized under the Central Excises and Salt Act, 1944. The court held that packing charges should not be included in the assessable value for duty computation, as they are not integral to the manufacturing process of bottles. The demands for differential duty on packing charges were quashed, and authorities were directed not to enforce such demands. The court ordered reassessment of duty without considering packing charges and awarded costs to the petitioners. Case-Laws Central Excise Fri, 10 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40640