https://www.taxtmi.com/caselaws?id=73202 The Tribunal ruled that the cost of the customer's carton should not be included in the assessable value of glass bottles sold by the assessee. Citing the need for uniformity in valuation and assessment, the Tribunal held in favor of the assessee, dismissing the department's appeals and allowing the cross-objections. Consequential relief was granted to the assessee, with a directive for reassessment if the retained portion of duties on packing cost was to be included in the price realization. en-us Wed, 22 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 12:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73202 The Tribunal ruled that the cost of the customer's carton should not be included in the assessable value of glass bottles sold by the assessee. Citing the need for uniformity in valuation and assessment, the Tribunal held in favor of the assessee, dismissing the department's appeals and allowing the cross-objections. Consequential relief was granted to the assessee, with a directive for reassessment if the retained portion of duties on packing cost was to be included in the price realization. Case-Laws Central Excise Wed, 22 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73202