https://www.taxtmi.com/caselaws?id=80638 The Tribunal upheld the inclusion of the cost of packing in the assessable value of cotton fabrics manufactured by the appellants. It determined that the packing, including wooden boxes, hessian, and alkathene paper, formed an integral part of the manufacturing process. The Tribunal referred to relevant provisions of the Central Excises and Salt Act, 1944, and emphasized that the packing should be returnable by the buyer to the assessee under a specific arrangement. As the appellants failed to demonstrate such an arrangement with their customers, the Tribunal dismissed the appeal and affirmed the decision to include the cost of packings in the assessable value of the fabrics. en-us Mon, 07 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80638 The Tribunal upheld the inclusion of the cost of packing in the assessable value of cotton fabrics manufactured by the appellants. It determined that the packing, including wooden boxes, hessian, and alkathene paper, formed an integral part of the manufacturing process. The Tribunal referred to relevant provisions of the Central Excises and Salt Act, 1944, and emphasized that the packing should be returnable by the buyer to the assessee under a specific arrangement. As the appellants failed to demonstrate such an arrangement with their customers, the Tribunal dismissed the appeal and affirmed the decision to include the cost of packings in the assessable value of the fabrics. Case-Laws Central Excise Mon, 07 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80638