https://www.taxtmi.com/caselaws?id=72630 Durable packing is excluded from excise assessable value where the buyer has a legally enforceable right to return it and the seller is bound to accept it; actual return is not necessary if returnability forms part of the sale arrangement. Under the cement control and delivery scheme, serviceable cement gunny bags were treated as returnable, so their cost was not includible. Packing supplied by the customer also fell outside assessable value because it was not part of the assessee's price for the goods. The note states that both exclusions were applied in favour of the assessee. en-us Fri, 19 Dec 1986 00:00:00 +0530 Thu, 02 Nov 2023 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72630 Durable packing is excluded from excise assessable value where the buyer has a legally enforceable right to return it and the seller is bound to accept it; actual return is not necessary if returnability forms part of the sale arrangement. Under the cement control and delivery scheme, serviceable cement gunny bags were treated as returnable, so their cost was not includible. Packing supplied by the customer also fell outside assessable value because it was not part of the assessee's price for the goods. The note states that both exclusions were applied in favour of the assessee. Case-Laws Central Excise Fri, 19 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72630