1978 (9) TMI 57 - CGOVT - Central Excise

Summary

The Government of India considered the Revision Application regarding the inclusion of Dharmada charges in the assessable value of goods. Dharmada charges were correctly included, but postal charges were not. Winchester bottles were classified under Central Excise Tariff Item 23A (4) as they are not exclusively used in laboratories. The plea that final assessments cannot be reopened at a subsequent stage was rejected. The Revision Application was decided accordingly.