https://www.taxtmi.com/caselaws?id=40837 The Court ruled in favor of the petitioner, a Pressure Cooker manufacturer, in a dispute over the inclusion of dealwood packing cost in assessing excise duty. The Court held that dealwood packing is a post-manufacturing cost and should not be subject to excise duty as it is not incidental to the manufacturing process. Relying on statutory provisions and precedents, the Court concluded that excluding the cost of secondary dealwood packing aligns with the nature of excise duty. The Court instructed the authorities to exclude the cost of secondary dealwood packing from the assessable value of the goods and approve the petitioner's price list for the relevant period. en-us Fri, 04 Jan 1980 00:00:00 +0530 Sat, 15 May 2010 12:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40837 The Court ruled in favor of the petitioner, a Pressure Cooker manufacturer, in a dispute over the inclusion of dealwood packing cost in assessing excise duty. The Court held that dealwood packing is a post-manufacturing cost and should not be subject to excise duty as it is not incidental to the manufacturing process. Relying on statutory provisions and precedents, the Court concluded that excluding the cost of secondary dealwood packing aligns with the nature of excise duty. The Court instructed the authorities to exclude the cost of secondary dealwood packing from the assessable value of the goods and approve the petitioner's price list for the relevant period. Case-Laws Central Excise Fri, 04 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40837