https://www.taxtmi.com/caselaws?id=73607 Customer-supplied cartons free of cost were held not includible in the assessable value of tin containers for central excise duty under Section 4. The Tribunal followed its earlier view and the Gujarat and Karnataka High Courts' approach that packing provided without charge by the buyer does not form part of assessable value, noting that Bombay Tyres International had already been considered and that no contrary binding authority existed. It also relied on the need for uniform assessment practice and avoidance of discrimination between manufacturers. The appeal was allowed with consequential relief to the assessee. en-us Mon, 28 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 12:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73607 Customer-supplied cartons free of cost were held not includible in the assessable value of tin containers for central excise duty under Section 4. The Tribunal followed its earlier view and the Gujarat and Karnataka High Courts' approach that packing provided without charge by the buyer does not form part of assessable value, noting that Bombay Tyres International had already been considered and that no contrary binding authority existed. It also relied on the need for uniform assessment practice and avoidance of discrimination between manufacturers. The appeal was allowed with consequential relief to the assessee. Case-Laws Central Excise Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73607