https://www.taxtmi.com/caselaws?id=82100 The Tribunal determined that the cost of gunny bags should not be included in the assessable value of cement, as the Cement Control Order and Releasing Orders allowed for their return, classifying them as returnable packing. The ex-factory price set under the Cement Control Order should be the assessable value, excluding packing costs. Additionally, the Tribunal found that packing was unnecessary for the marketability of special cement, which was sold in bulk. Consequently, the Tribunal instructed the Revenue Authorities to grant relief to the appellants. en-us Tue, 20 Oct 1992 00:00:00 +0530 Mon, 06 Nov 2023 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82100 The Tribunal determined that the cost of gunny bags should not be included in the assessable value of cement, as the Cement Control Order and Releasing Orders allowed for their return, classifying them as returnable packing. The ex-factory price set under the Cement Control Order should be the assessable value, excluding packing costs. Additionally, the Tribunal found that packing was unnecessary for the marketability of special cement, which was sold in bulk. Consequently, the Tribunal instructed the Revenue Authorities to grant relief to the appellants. Case-Laws Central Excise Tue, 20 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82100