https://www.taxtmi.com/caselaws?id=80040 Under the Cement Control Order and the related government circular, manufacturers were statutorily bound to refund packing material cost and cement prices were fixed by control regime. On that basis, the packing cost was held not to form part of the assessable value of Grey Portland Cement, because it was not an element of the controlled sale price. The tribunal's conclusion followed earlier tribunal and High Court rulings applying the same principle, and the assessee obtained consequential relief. en-us Wed, 28 Jun 1989 00:00:00 +0530 Tue, 14 Jun 2011 12:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80040 Under the Cement Control Order and the related government circular, manufacturers were statutorily bound to refund packing material cost and cement prices were fixed by control regime. On that basis, the packing cost was held not to form part of the assessable value of Grey Portland Cement, because it was not an element of the controlled sale price. The tribunal's conclusion followed earlier tribunal and High Court rulings applying the same principle, and the assessee obtained consequential relief. Case-Laws Central Excise Wed, 28 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80040