Assessable value exclusion for container charges: rental and maintenance not includible; circular withdrawn and field formations notified. Charges for durable and returnable containers-retention/rental and maintenance/service charges-are not includible in the assessable value because container supply is ancillary to the excisable manufacture and not part of the price for manufacture. The Board accepts the judicial principle excluding container value and related charges from assessable value and withdraws earlier circulars advising inclusion; field formations are to be notified and implement this position.