https://www.taxtmi.com/caselaws?id=41018 The case involved manufacturers of paper and paper board disputing the inclusion of duty on wrapper paper and reel core in the assessable value of goods. The petitioners argued against double taxation, citing a specific section of the law and a Gujarat High Court judgment. However, the Government relied on a different section of the law and a contrary decision by the Madras High Court, asserting that duty on the wrapper and reel core should be included in the assessable value as they constitute packing costs. Consequently, the Government upheld the lower authorities' decision and dismissed the revision application. en-us Mon, 16 Mar 1981 00:00:00 +0530 Wed, 19 May 2010 17:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41018 The case involved manufacturers of paper and paper board disputing the inclusion of duty on wrapper paper and reel core in the assessable value of goods. The petitioners argued against double taxation, citing a specific section of the law and a Gujarat High Court judgment. However, the Government relied on a different section of the law and a contrary decision by the Madras High Court, asserting that duty on the wrapper and reel core should be included in the assessable value as they constitute packing costs. Consequently, the Government upheld the lower authorities' decision and dismissed the revision application. Case-Laws Central Excise Mon, 16 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41018