Customer-owned durable packing excluded from assessable value where the barrels were returnable and supplied by the buyer.

Customer-supplied durable, returnable barrels owned by the customer were held to be outside the assessable value of the goods. The analysis treated the facts as undisputed and applied the earlier Tribunal view that the cost of durable packing belonging to the customer cannot be added to assessable value. On that basis, the article states that such packing cost is excluded from valuation and the appeal succeeded.

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Issues: Whether the cost of durable barrels supplied by customers was includible in the assessable value of the goods.

Analysis: The facts were undisputed and the barrels were durable, returnable, and owned by the customers. The issue was covered by the earlier Tribunal decision relied upon in the matter, which held that the cost of durable packing belonging to the customer could not be included in the assessable value.

Conclusion: The cost of the customer-supplied durable barrels was not includible in the assessable value, and the appeal succeeded.

Ratio Decidendi: Cost of durable and returnable packing owned and supplied by the customer is excluded from the assessable value.

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