https://www.taxtmi.com/caselaws?id=84867 Durable, returnable cylinders used for packing liquid chlorine were treated as packing containers within Section 4(4)(d)(i) of the Central Excises & Salt Act, 1944, so the proportionate cost recovered in instalments on the basis of the cylinders' life was not part of the assessable value. The packing cost recovered per metric tonne was therefore excluded from valuation, and the appeal succeeded on that issue. en-us Fri, 03 Nov 1995 00:00:00 +0530 Mon, 01 Aug 2011 12:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84867 Durable, returnable cylinders used for packing liquid chlorine were treated as packing containers within Section 4(4)(d)(i) of the Central Excises & Salt Act, 1944, so the proportionate cost recovered in instalments on the basis of the cylinders' life was not part of the assessable value. The packing cost recovered per metric tonne was therefore excluded from valuation, and the appeal succeeded on that issue. Case-Laws Central Excise Fri, 03 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84867