Buyer-supplied container costs excluded from assessable value where manufacturer incurred no container expense.

Buyer-supplied containers supplied free of cost were not includible in the assessable value of the manufactured goods because the manufacturer did not incur that cost. On that basis, the assessable value could not be increased by adding the value of containers provided by buyers without charge, and the finding was in favour of the assessee.

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Issues: Whether the cost of containers supplied free of cost by buyers was includible in the assessable value of the manufactured goods.

Analysis: The cost of containers was not incurred by the manufacturer because the containers were supplied by the buyers without charge. On that footing, such cost could not form part of the assessable value.

Conclusion: The cost of buyer-supplied containers was not includible in the assessable value, and the finding was in favour of the assessee.

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