https://www.taxtmi.com/caselaws?id=41504 Excise valuation under section 4 required inclusion only of packing necessary to place refrigerators in the condition in which they were ordinarily sold in the wholesale market at the factory gate. Special secondary packing used only for transport to outstation buyers, such as fibre-box and wooden-base packing separately charged for delivery outside Bombay, was treated as transport packing and not part of the assessable value. The note also records that a final departmental determination on the same packing issue could not be reopened through fresh show cause notices absent any change in facts or law, and that a substantial part of the demand was time-barred under section 11A. 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 Excise valuation under section 4 required inclusion only of packing necessary to place refrigerators in the condition in which they were ordinarily sold in the wholesale market at the factory gate. Special secondary packing used only for transport to outstation buyers, such as fibre-box and wooden-base packing separately charged for delivery outside Bombay, was treated as transport packing and not part of the assessable value. The note also records that a final departmental determination on the same packing issue could not be reopened through fresh show cause notices absent any change in facts or law, and that a substantial part of the demand was time-barred under section 11A. Case-Laws Central Excise Fri, 31 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41504