Excise Valuation Excludes Packing Charges if Goods are Marketable Without Packing; Post-Manufacturing Process Clarified.

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Full Text of the Document

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....Valuation - inclusion of packing and forwarding charges - The goods are otherwise marketable without packing and the same is done only at the request of the customers. The activity being a post manufacturing activity, the value of such packing material is not includible in the assessable value.....