https://www.taxtmi.com/caselaws?id=84691 The Appellate Tribunal CEGAT, New Delhi held that the cost of containers supplied by the buyer should not be included in the assessable value of vegetable products for excise duty determination. The Tribunal emphasized that if the packing material is durable and returnable, it should be excluded from the assessable value of the goods. The Department's argument that the containers were not durable was rejected due to lack of evidence, leading to the dismissal of the Department's appeal. en-us Wed, 06 Dec 1995 00:00:00 +0530 Mon, 25 Jul 2011 10:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84691 The Appellate Tribunal CEGAT, New Delhi held that the cost of containers supplied by the buyer should not be included in the assessable value of vegetable products for excise duty determination. The Tribunal emphasized that if the packing material is durable and returnable, it should be excluded from the assessable value of the goods. The Department's argument that the containers were not durable was rejected due to lack of evidence, leading to the dismissal of the Department's appeal. Case-Laws Central Excise Wed, 06 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84691