https://www.taxtmi.com/caselaws?id=72788 The Tribunal dismissed both appeals, upholding the exclusion of the cost of packing from the assessable value of goods under Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944. The Tribunal emphasized that the actual return of the containers is not a prerequisite for exclusion, as per the judgments of the Supreme Court and various High Courts. The decision was based on established legal principles and precedents, ensuring a fair and consistent application of the law in this case. en-us Fri, 02 Jan 1987 00:00:00 +0530 Wed, 25 May 2011 11:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72788 The Tribunal dismissed both appeals, upholding the exclusion of the cost of packing from the assessable value of goods under Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944. The Tribunal emphasized that the actual return of the containers is not a prerequisite for exclusion, as per the judgments of the Supreme Court and various High Courts. The decision was based on established legal principles and precedents, ensuring a fair and consistent application of the law in this case. Case-Laws Central Excise Fri, 02 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72788