https://www.taxtmi.com/caselaws?id=86269 The Tribunal held that an arrangement for return between buyers and sellers is sufficient for considering packing material as returnable, even without physical return. The judgment emphasized the importance of the arrangement over the actual return of goods. Consequently, the appellants were entitled to a deduction from the assessable value and a refund for the amount paid under protest. en-us Wed, 30 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 18:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86269 The Tribunal held that an arrangement for return between buyers and sellers is sufficient for considering packing material as returnable, even without physical return. The judgment emphasized the importance of the arrangement over the actual return of goods. Consequently, the appellants were entitled to a deduction from the assessable value and a refund for the amount paid under protest. Case-Laws Central Excise Wed, 30 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86269