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of <h1>Cost of Customer-Supplied Packing Containers Excluded from Central Excise Value; Align Field Instructions Accordingly.</h1> The circular addresses the issue of whether the cost of durable and returnable packing containers, such as road tankers supplied by customers, should be included in the assessable value for central excise purposes. It refers to a communication from the Director of Receipt Audit, indicating that the department's position-that the cost of such containers should not be included-has been accepted, and the matter will not be pursued further. Consequently, the circular advises that appropriate instructions be issued to relevant field formations to align with this decision.
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