https://www.taxtmi.com/caselaws?id=42846 The court ruled in favor of the Public Limited Company, allowing the deduction of actual tin container costs from the assessable value of its products under Tariff Item No. 13. The judgment directed the Superintendent to exclude the container value when products left the factory, quashing the demand for differential duty and ordering a refund to the company. The company was instructed to provide evidence of container value for the refund calculation, emphasizing the importance of actual cost over promised refund amounts in determining packing cost exclusions under Section 4 of the Central Excises & Salt Act, 1944. en-us Mon, 13 Aug 1990 00:00:00 +0530 Mon, 14 Jun 2010 16:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42846 The court ruled in favor of the Public Limited Company, allowing the deduction of actual tin container costs from the assessable value of its products under Tariff Item No. 13. The judgment directed the Superintendent to exclude the container value when products left the factory, quashing the demand for differential duty and ordering a refund to the company. The company was instructed to provide evidence of container value for the refund calculation, emphasizing the importance of actual cost over promised refund amounts in determining packing cost exclusions under Section 4 of the Central Excises & Salt Act, 1944. Case-Laws Central Excise Mon, 13 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42846