https://www.taxtmi.com/caselaws?id=42606 Assessable value for branded chewing tobacco was to be computed on the market-stream value of the packaged product, with the value of packaging materials such as polythene, gunny bags and cartons abated before arriving at the net value of the tobacco in primary branded packing. That net value was then to be divided by the total weight of the branded packets to determine value per kilogram for notification purposes. The matter was also remitted for fresh determination of tax liability and refund entitlement by the assessing authority in accordance with the Tribunal's directions, and the earlier rejection of refund was set aside. en-us Wed, 18 Oct 1989 00:00:00 +0530 Sat, 12 Jun 2010 12:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42606 Assessable value for branded chewing tobacco was to be computed on the market-stream value of the packaged product, with the value of packaging materials such as polythene, gunny bags and cartons abated before arriving at the net value of the tobacco in primary branded packing. That net value was then to be divided by the total weight of the branded packets to determine value per kilogram for notification purposes. The matter was also remitted for fresh determination of tax liability and refund entitlement by the assessing authority in accordance with the Tribunal's directions, and the earlier rejection of refund was set aside. Case-Laws Central Excise Wed, 18 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42606