https://www.taxtmi.com/caselaws?id=86486 Buyer-supplied containers supplied free of cost were not includible in the assessable value of the manufactured goods because the manufacturer did not incur that cost. On that basis, the assessable value could not be increased by adding the value of containers provided by buyers without charge, and the finding was in favour of the assessee. en-us Fri, 30 Aug 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86486 Buyer-supplied containers supplied free of cost were not includible in the assessable value of the manufactured goods because the manufacturer did not incur that cost. On that basis, the assessable value could not be increased by adding the value of containers provided by buyers without charge, and the finding was in favour of the assessee. Case-Laws Central Excise Fri, 30 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86486