https://www.taxtmi.com/caselaws?id=40864 Packing, distribution and forwarding charges collected after removal of goods were treated as post-manufacturing expenses and not part of the basic trade price. The Court stated that such charges, including packing costs and packing material charges, are not includible in assessable value for excise duty under Section 4 of the Central Excises and Salt Act, 1944. Where the disputed charge arose only if the wholesaler required additional packing or delivery after the goods reached the duty-paid warehouse, its inclusion in the assessable value was impermissible, and the resulting duty demand could not stand. en-us Thu, 19 Jun 1980 00:00:00 +0530 Sat, 15 May 2010 13:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40864 Packing, distribution and forwarding charges collected after removal of goods were treated as post-manufacturing expenses and not part of the basic trade price. The Court stated that such charges, including packing costs and packing material charges, are not includible in assessable value for excise duty under Section 4 of the Central Excises and Salt Act, 1944. Where the disputed charge arose only if the wholesaler required additional packing or delivery after the goods reached the duty-paid warehouse, its inclusion in the assessable value was impermissible, and the resulting duty demand could not stand. Case-Laws Central Excise Thu, 19 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40864