https://www.taxtmi.com/caselaws?id=41504 Special secondary packing used only for outstation refrigerator deliveries is not includible in excise assessable value where it is not required for ordinary wholesale sales at the factory gate. For section 4 valuation, includible packing is limited to packing necessary to sell goods in their ordinary factory-gate wholesale condition; separately charged fibre-box and wooden-base transport packing is deductible. A final departmental determination excluding such packing binds subordinate authorities where no material change in facts or law has occurred, preventing reopening through subsequent show cause notices. Demands must also comply with the limitation period under section 11A, with time-barred portions unenforceable. en-us Fri, 31 Aug 1984 00:00:00 +0530 Thu, 03 Jun 2010 18:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41504 Special secondary packing used only for outstation refrigerator deliveries is not includible in excise assessable value where it is not required for ordinary wholesale sales at the factory gate. For section 4 valuation, includible packing is limited to packing necessary to sell goods in their ordinary factory-gate wholesale condition; separately charged fibre-box and wooden-base transport packing is deductible. A final departmental determination excluding such packing binds subordinate authorities where no material change in facts or law has occurred, preventing reopening through subsequent show cause notices. Demands must also comply with the limitation period under section 11A, with time-barred portions unenforceable. Case-Laws Central Excise Fri, 31 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41504