https://www.taxtmi.com/caselaws?id=87688 Cost of metal containers used to pack vegetable oil was treated as part of the assessable value because the goods were cleared from the factory gate only in packed condition, with no evidence of loose sales. In the absence of any agreement, understanding, or established trade practice showing the containers to be returnable, the packing was regarded as necessary for delivery in wholesale trade. On that basis, the container cost was includible in assessable value, and refund claims for excise duty paid on that component were not maintainable. en-us Thu, 11 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 16:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87688 Cost of metal containers used to pack vegetable oil was treated as part of the assessable value because the goods were cleared from the factory gate only in packed condition, with no evidence of loose sales. In the absence of any agreement, understanding, or established trade practice showing the containers to be returnable, the packing was regarded as necessary for delivery in wholesale trade. On that basis, the container cost was includible in assessable value, and refund claims for excise duty paid on that component were not maintainable. Case-Laws Central Excise Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87688