1980 (4) TMI 299

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..... urse of personal hearing on 16-4-1980. 2. Shri N. Mookerjee, Consultant appeared before me with Shri K.N. Pal, Works Accountant. The following points were made -. (a) Packing is a post-manufacturing process and there are many judgments which have held that this factor should not form a part of assessable value. Besides, the type of packing value can be included in assessable value is explain .....

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..... quired to be included in the value of the excisable goods of the appellants in terms of Section 4 ibid. 4. As there is no sale at the factory gate and as such normal price of the excisable goods in question is not ascertainable at the place of removal and the value thereof is determined with reference to the price for delivery at a place other than the place of removal, the cost of transportati .....

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