https://www.taxtmi.com/caselaws?id=41231 The court ruled against the petitioners, holding that expenses like publicity, storage, and promotion of sales are not deductible in calculating the value of goods for excise duty, both pre and post the amendment of Section 4. Charges for primary and secondary packing are to be included in the value of excisable goods under the amended Section 4. The court upheld the constitutionality of Section 4(4)(d)(1), which includes packing costs in the value of excisable goods. The petitions were dismissed, and no costs were ordered. en-us Tue, 26 Oct 1982 00:00:00 +0530 Mon, 31 May 2010 14:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41231 The court ruled against the petitioners, holding that expenses like publicity, storage, and promotion of sales are not deductible in calculating the value of goods for excise duty, both pre and post the amendment of Section 4. Charges for primary and secondary packing are to be included in the value of excisable goods under the amended Section 4. The court upheld the constitutionality of Section 4(4)(d)(1), which includes packing costs in the value of excisable goods. The petitions were dismissed, and no costs were ordered. Case-Laws Central Excise Tue, 26 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41231