https://www.taxtmi.com/caselaws?id=40747 The Court ruled in favor of the Company, holding that the uniform freight and insurance charges should not be included in the assessable value for excise duty. The charges were deemed as post-manufacturing expenses and were consistently shown separately in the Company's documents. The Court referred to legal precedents emphasizing that excise duty should only be levied on manufacturing costs and profits, excluding post-manufacturing expenses. The petition was allowed, the previous order was set aside, and the Company prevailed in the case. en-us Mon, 10 Dec 1979 00:00:00 +0530 Fri, 14 May 2010 12:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40747 The Court ruled in favor of the Company, holding that the uniform freight and insurance charges should not be included in the assessable value for excise duty. The charges were deemed as post-manufacturing expenses and were consistently shown separately in the Company's documents. The Court referred to legal precedents emphasizing that excise duty should only be levied on manufacturing costs and profits, excluding post-manufacturing expenses. The petition was allowed, the previous order was set aside, and the Company prevailed in the case. Case-Laws Central Excise Mon, 10 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40747