https://www.taxtmi.com/caselaws?id=42046 Packing-value provisions were construed strictly, as they extend excise levy beyond the manufactured article itself. Where the assessee's own wrapper paper had already suffered excise duty separately, its value could not be added again to the assessable value of the core paper merely because the goods were cleared in packed condition. Including the duty-paid packing material would amount to a second levy on the same excisable article without authority of law, so the inclusion was unsustainable. en-us Fri, 14 Aug 1987 00:00:00 +0530 Tue, 08 Jun 2010 17:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42046 Packing-value provisions were construed strictly, as they extend excise levy beyond the manufactured article itself. Where the assessee's own wrapper paper had already suffered excise duty separately, its value could not be added again to the assessable value of the core paper merely because the goods were cleared in packed condition. Including the duty-paid packing material would amount to a second levy on the same excisable article without authority of law, so the inclusion was unsustainable. Case-Laws Central Excise Fri, 14 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42046