https://www.taxtmi.com/caselaws?id=47249 Packing charges are includible in excise assessable value only when the packing is ordinarily required for wholesale sale at the factory gate; where glass bottles were generally sold loose and the packing was not necessary for such sale, the durable and returnable packing exclusion applied and the charges were not includible to that extent. On limitation, an interim restraint on recovery did not suspend levy or prevent issuance of notices, and provisional assessment could not be assumed without the prescribed legal basis. The disputed show cause notices beyond the statutory period were therefore time-barred, and the assessments were not shown to be provisional. en-us Fri, 11 Mar 2005 00:00:00 +0530 Fri, 17 Oct 2014 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47249 Packing charges are includible in excise assessable value only when the packing is ordinarily required for wholesale sale at the factory gate; where glass bottles were generally sold loose and the packing was not necessary for such sale, the durable and returnable packing exclusion applied and the charges were not includible to that extent. On limitation, an interim restraint on recovery did not suspend levy or prevent issuance of notices, and provisional assessment could not be assumed without the prescribed legal basis. The disputed show cause notices beyond the statutory period were therefore time-barred, and the assessments were not shown to be provisional. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47249