https://www.taxtmi.com/caselaws?id=41233 The court held that packing charges incurred before delivery of manufactured articles are part of manufacturing costs and should be included in the assessable value for excise duty. It concluded that such costs are essential for marketability, aligning with Section 4(4)(d)(1) of the Central Excise Act. The petition was dismissed, affirming the inclusion of packing charges in the assessable value and upholding the legislative competence of Parliament in determining excise duty based on manufacturing costs. en-us Thu, 04 Feb 1982 00:00:00 +0530 Mon, 31 May 2010 15:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41233 The court held that packing charges incurred before delivery of manufactured articles are part of manufacturing costs and should be included in the assessable value for excise duty. It concluded that such costs are essential for marketability, aligning with Section 4(4)(d)(1) of the Central Excise Act. The petition was dismissed, affirming the inclusion of packing charges in the assessable value and upholding the legislative competence of Parliament in determining excise duty based on manufacturing costs. Case-Laws Central Excise Thu, 04 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41233