https://www.taxtmi.com/caselaws?id=44768 The Supreme Court decided in favor of the Revenue in a case involving the inclusion of packing materials' value for levying duty on excisable goods. The Court held that the value of packing materials should be included in determining the assessable value. Additionally, the Court ruled that the value of chewing tobacco per kilogram should be calculated by dividing the total value of the package by the total weight of the package, rejecting the Revenue's argument to exclude the weight of packing materials. The Tribunal's decision was overturned, and the Assistant Collector was directed to act in accordance with the Court's ruling. en-us Tue, 09 Dec 1997 00:00:00 +0530 Sat, 03 Jul 2010 16:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44768 The Supreme Court decided in favor of the Revenue in a case involving the inclusion of packing materials' value for levying duty on excisable goods. The Court held that the value of packing materials should be included in determining the assessable value. Additionally, the Court ruled that the value of chewing tobacco per kilogram should be calculated by dividing the total value of the package by the total weight of the package, rejecting the Revenue's argument to exclude the weight of packing materials. The Tribunal's decision was overturned, and the Assistant Collector was directed to act in accordance with the Court's ruling. Case-Laws Central Excise Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44768