1996 (12) TMI 72 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh ruled on the liability of excise duty on packing and handling of Vanaspati under the Central Excises and Salt Act, 1944. The court cited previous decisions upholding the validity of the provisions and dismissed the writ petition challenging the excise duty on packing charges. The court referred to Supreme Court decisions stating that the cost of secondary packing cannot be deducted from the wholesale cash price of the excisable article at the factory gate. The writ petition was dismissed with no order as to costs.