Tribunal excludes customer-supplied carton cost from tin container value for excise duty.

The Tribunal ruled in favor of the appellants, holding that the cost of cartons supplied by the customer should not be included in the value of tin containers for excise duty assessment to maintain uniformity in assessment and prevent discrimination among manufacturers. The appeal was allowed in favor of the appellants.

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The dispute was about whether the cost of cartons supplied by the customer should be included in the value of tin containers for excise duty assessment. The Tribunal ruled in favor of the appellants, following earlier judgments that free packing supplied by the customer should not be included in the assessable value of the goods. Uniformity of assessment was emphasized to avoid discrimination among manufacturers. The appeal was allowed in favor of the appellants.

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