https://www.taxtmi.com/caselaws?id=41207 Where goods are capable of being sold in unpacked condition, packing cost is not includible in the assessable value, and refund follows on that basis. An earlier departmental view on the same product had already treated the wholesale cash price in unpacked condition as the proper basis of assessment, supporting exclusion of packing charges. A revisional authority, however, cannot examine a suo motu refund claim for a period beyond the subject matter of the order-in-appeal under challenge, so relief for that extra period is not entertained. en-us Mon, 25 Aug 1980 00:00:00 +0530 Mon, 31 May 2010 12:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41207 Where goods are capable of being sold in unpacked condition, packing cost is not includible in the assessable value, and refund follows on that basis. An earlier departmental view on the same product had already treated the wholesale cash price in unpacked condition as the proper basis of assessment, supporting exclusion of packing charges. A revisional authority, however, cannot examine a suo motu refund claim for a period beyond the subject matter of the order-in-appeal under challenge, so relief for that extra period is not entertained. Case-Laws Central Excise Mon, 25 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41207