https://www.taxtmi.com/caselaws?id=72733 The Tribunal dismissed the appeal, ruling that the cans were not returnable within the meaning of Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944. Consequently, the cost of the cans used for packaging bakery products was deemed includible in the assessable value of the goods. The judgment underscored the significance of contractual agreements for returnability and the actual return of packing material in determining the assessable value for excise duty purposes. en-us Tue, 13 Aug 1985 00:00:00 +0530 Tue, 24 May 2011 16:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72733 The Tribunal dismissed the appeal, ruling that the cans were not returnable within the meaning of Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944. Consequently, the cost of the cans used for packaging bakery products was deemed includible in the assessable value of the goods. The judgment underscored the significance of contractual agreements for returnability and the actual return of packing material in determining the assessable value for excise duty purposes. Case-Laws Central Excise Tue, 13 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72733