https://www.taxtmi.com/caselaws?id=41304 The High Court held that the cost of containers and lead acid provided by the Railway should be included in the manufacturing cost of storage batteries for excise duty assessment. The court set aside the earlier judgment, dismissed the writ petition, and allowed the appeal filed by the Central Excise authorities. The excise duty was upheld to be levied based on the total price of the batteries, rejecting the contention that the cost of containers and lead acid should be excluded from the assessment. No costs were awarded in this matter. en-us Mon, 12 Apr 1982 00:00:00 +0530 Tue, 01 Jun 2010 18:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41304 The High Court held that the cost of containers and lead acid provided by the Railway should be included in the manufacturing cost of storage batteries for excise duty assessment. The court set aside the earlier judgment, dismissed the writ petition, and allowed the appeal filed by the Central Excise authorities. The excise duty was upheld to be levied based on the total price of the batteries, rejecting the contention that the cost of containers and lead acid should be excluded from the assessment. No costs were awarded in this matter. Case-Laws Central Excise Mon, 12 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41304