https://www.taxtmi.com/caselaws?id=41991 In excise valuation under Tariff Item 27(e), caps, capping charges and latexing were treated as the assessable value, as the classification question was distinguished from Section 4 principles on post-manufacturing expenses. Durable and returnable packing, and secondary or special packing used for transport or supplied at the buyer's instance, could be excluded on proof, with evidence permitted on confiscation-related packing. Freight, additional sales tax, interest and customer-credit items were also capable of exclusion if supported by material and consistent with valuation rules. The assessment was therefore set aside and remitted for fresh determination with liberty to file deduction statements and evidence. en-us Fri, 03 Jul 1987 00:00:00 +0530 Tue, 08 Jun 2010 14:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41991 In excise valuation under Tariff Item 27(e), caps, capping charges and latexing were treated as the assessable value, as the classification question was distinguished from Section 4 principles on post-manufacturing expenses. Durable and returnable packing, and secondary or special packing used for transport or supplied at the buyer's instance, could be excluded on proof, with evidence permitted on confiscation-related packing. Freight, additional sales tax, interest and customer-credit items were also capable of exclusion if supported by material and consistent with valuation rules. The assessment was therefore set aside and remitted for fresh determination with liberty to file deduction statements and evidence. Case-Laws Central Excise Fri, 03 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41991