https://www.taxtmi.com/caselaws?id=80442 The Tribunal upheld the decision of the Appellate Collector to allow the deduction of the cost of containers from the assessable value for excise duty. It found the Show Cause Notice issued by the Department to be invalid. Despite a dissenting opinion citing the Supreme Court's decision in the Bombay Tyre International case, the majority ruled in favor of dismissing the appeal, resulting in the exclusion of container costs from the assessable value. en-us Fri, 16 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80442 The Tribunal upheld the decision of the Appellate Collector to allow the deduction of the cost of containers from the assessable value for excise duty. It found the Show Cause Notice issued by the Department to be invalid. Despite a dissenting opinion citing the Supreme Court's decision in the Bombay Tyre International case, the majority ruled in favor of dismissing the appeal, resulting in the exclusion of container costs from the assessable value. Case-Laws Central Excise Fri, 16 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80442