https://www.taxtmi.com/caselaws?id=72630 Durable packing is excluded from assessable value when the buyer has an enforceable right to return it and the seller must accept it under the sale arrangement. Under the statutory cement pricing and delivery framework, returnable cement gunny bags retained this character even where returns were made through collecting agents and regardless of whether bags were actually returned; their cost was therefore excluded. Packing supplied by the customer was not part of the price of goods supplied by the assessee and could not be included in assessable value merely because the goods were cleared in that packing. Both exclusions resulted in relief to the appellants. 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 assessable value when the buyer has an enforceable right to return it and the seller must accept it under the sale arrangement. Under the statutory cement pricing and delivery framework, returnable cement gunny bags retained this character even where returns were made through collecting agents and regardless of whether bags were actually returned; their cost was therefore excluded. Packing supplied by the customer was not part of the price of goods supplied by the assessee and could not be included in assessable value merely because the goods were cleared in that packing. Both exclusions resulted in relief to the appellants. Case-Laws Central Excise Fri, 19 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72630