https://www.taxtmi.com/caselaws?id=44744 The assessable value of china and porcelain goods was disputed on the question whether the value of straw packing used in manufacture and clearance formed part of excise duty valuation. The Tribunal had treated straw packing value as always includible, even where ordinary sales were made without packing, but that approach was required to be tested against the later valuation principle governing packing material. The existing reasoning was not finally accepted, and the matter was remitted to the Tribunal for fresh disposal in accordance with law. en-us Thu, 20 Jul 1995 00:00:00 +0530 Sat, 03 Jul 2010 15:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44744 The assessable value of china and porcelain goods was disputed on the question whether the value of straw packing used in manufacture and clearance formed part of excise duty valuation. The Tribunal had treated straw packing value as always includible, even where ordinary sales were made without packing, but that approach was required to be tested against the later valuation principle governing packing material. The existing reasoning was not finally accepted, and the matter was remitted to the Tribunal for fresh disposal in accordance with law. Case-Laws Central Excise Thu, 20 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44744