https://www.taxtmi.com/caselaws?id=41250 The court upheld the constitutionality of the definition of "value" in Section 4(4)(d) of the Central Excises and Salt Act, 1944, which includes the cost of packing in the value of excisable goods. It ruled that the cost of containers is an essential component of the manufacturing cost of the vegetable product, making the definition of "value" constitutional and valid. The court also held that the cost of packing, including containers, is integral to the value of excisable goods. The petitioners' arguments against the inclusion of packing costs and demands for excise duty on freight and distribution expenses were dismissed, with each party bearing their own costs. en-us Wed, 30 Jun 1982 00:00:00 +0530 Mon, 31 May 2010 17:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41250 The court upheld the constitutionality of the definition of "value" in Section 4(4)(d) of the Central Excises and Salt Act, 1944, which includes the cost of packing in the value of excisable goods. It ruled that the cost of containers is an essential component of the manufacturing cost of the vegetable product, making the definition of "value" constitutional and valid. The court also held that the cost of packing, including containers, is integral to the value of excisable goods. The petitioners' arguments against the inclusion of packing costs and demands for excise duty on freight and distribution expenses were dismissed, with each party bearing their own costs. Case-Laws Central Excise Wed, 30 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41250