https://www.taxtmi.com/caselaws?id=41071 The High Court ruled that delivery charges should not be included in the assessable value for excise duty calculation as they are post-manufacturing expenses related to marketing and distribution, not manufacturing. The court upheld the decision on appeal, quashing the order to include delivery charges and directing approval of the price list without them from a specified date. The judgment emphasized excluding post-manufacturing expenses from the assessable value under the Act, aligning with established legal principles and precedents. en-us Wed, 12 Aug 1981 00:00:00 +0530 Thu, 20 May 2010 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41071 The High Court ruled that delivery charges should not be included in the assessable value for excise duty calculation as they are post-manufacturing expenses related to marketing and distribution, not manufacturing. The court upheld the decision on appeal, quashing the order to include delivery charges and directing approval of the price list without them from a specified date. The judgment emphasized excluding post-manufacturing expenses from the assessable value under the Act, aligning with established legal principles and precedents. Case-Laws Central Excise Wed, 12 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41071